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Dividend policies of travel and leisure firms in the UK 英国旅游和休闲公司的红利政策
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2021-01-18 DOI: 10.1108/IJAIM-09-2020-0144
Erhan Kilincarslan, Sercan Demiralay
PurposeThis study aims to examine cash dividend practices of travel and leisure (T&L) companies listed on the London Stock Exchange (LSE).Design/methodology/approachThe study uses a panel data set of 524 firm-year observations of 55 unique publicly listed UK T&L companies between 2007 and 2019. First, it uses a modified version of Lintner’s (1956) partial adjustment model for analysis regarding the target payout ratio and dividend smoothing. Second, it performs logit and Tobit models in ascertaining the association between financial characteristics and divided decisions of T&L firms. Finally, it applies the modified specification of the partial adjustment model on different sub-samples that are partitioned based on various financial factors to determine how the financial characteristics of T&L companies affect their dividend behavior.FindingsThe results show that UK T&L companies have long-term payout ratios and adjust their cash dividends by moving gradually to their target at a serious degree of smoothing. The findings also detect that financial characteristics of T&L firms (i.e. profitability, debt and size) have significant effects on their dividend payments decisions. In particular, more profitable and larger T&L corporations are more likely to pay cash dividends, whereas T&L companies with more debt are less likely to pay cash dividends in the UK. The results further reveal that although such financial characteristics also have important impacts on the target payout ratios and dividend smoothing levels, UK T&L companies generally adopt stable dividend policies over the period 2007-2019.Originality/valueThis is thought to be the first study to provide insights on dividend policy practices of UK travel and leisure corporation listed on the LSE.
目的本研究旨在考察在伦敦证券交易所(LSE)上市的旅游和休闲(T&L)公司的现金分红做法。设计/方法/方法该研究使用了2007年至2019年期间对55家独特的英国公开上市公司的524家公司年度观察结果的面板数据集。首先,本文采用修正版的Lintner(1956)部分调整模型对目标派息率和股息平滑进行分析。其次,运用logit和Tobit模型来确定T&L公司财务特征与分割决策之间的关系。最后,将部分调整模型的修正规范应用于基于各种财务因素划分的不同子样本,以确定T&L公司的财务特征如何影响其股息行为。研究结果表明,英国T&L公司具有长期派息率,并通过逐渐向目标移动来调整现金股息,平滑程度严重。研究结果还发现,T&L公司的财务特征(即盈利能力、债务和规模)对其股息支付决策有显著影响。特别是,盈利能力更强、规模更大的T&L公司更有可能支付现金股息,而在英国,负债更多的T&L公司不太可能支付现金股息。结果进一步表明,尽管这些财务特征也对目标派息率和股息平滑水平产生重要影响,但英国T&L公司在2007-2019年期间普遍采用稳定的股息政策。原创性/价值这被认为是第一个对在伦敦证交所上市的英国旅游和休闲公司的股息政策实践提供见解的研究。
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引用次数: 3
Can we predict the likelihood of financial distress in companies from their corporate governance and borrowing? 我们能否从公司治理和借款情况来预测公司陷入财务困境的可能性?
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2021-01-08 DOI: 10.1108/IJAIM-08-2020-0130
Sara Sofia Gomes Mariano, J. Izadi, Maurice Pratt
Purpose – A primary aim of the study is to investigate the impact of corporate governance structures on the likelihood of financial distress in U.K. listed companies. The paper examines the impact of borrowing and corporate governance structures on financial distress likelihood in U.K. companies. Design/methodology/approach – The study uses a quantitative approach with financial, governance and borrowing measures and data from 270 firm-observations between 2010 and 2018. The study analyses the impact of borrowing and corporate governance structures to indicate financial distress likelihood in British companies. Corporate governance variables such as ownership concentration, independence indicators, CEO duality, director remuneration and corporate loans are considered, as well as the UK Corporate Governance Code. Findings – The results indicate that companies with low ownership concentration and low degree of independence are more likely to incur financial distress. Larger boards and better director remuneration can reduce financial distress likelihood and the existence of corporate loans can increase this likelihood. Empirical consideration of corporate borrowing is a new contribution to the literature. Originality – Variables are highlighted and aggregated that have not otherwise been studied together; the UK Corporate Governance Code’s main ideas are empirically supported; the study is useful for defining corporate governance structure strategies. Keywords: Corporate Borrowing, Corporate Governance, Financial Distress, Director Remuneration
目的-本研究的主要目的是调查公司治理结构对英国上市公司财务困境可能性的影响。本文考察了借款和公司治理结构对英国公司财务困境可能性的影响。设计/方法/方法-该研究采用定量方法,包括财务、治理和借款措施,以及2010年至2018年间270家公司的观察数据。该研究分析了借款和公司治理结构的影响,以表明英国公司陷入财务困境的可能性。考虑了股权集中度、独立性指标、CEO二元性、董事薪酬和公司贷款等公司治理变量,以及英国公司治理准则。研究发现-结果表明,低股权集中度和低独立程度的公司更容易发生财务困境。更大的董事会和更好的董事薪酬可以降低财务困境的可能性,而公司贷款的存在可以增加这种可能性。对企业借款的实证考虑是对文献的新贡献。原创性——变量被突出显示和汇总,否则没有被一起研究;《英国公司治理准则》的主要观点得到了实证支持;该研究对公司治理结构策略的制定具有一定的指导意义。关键词:公司借款,公司治理,财务困境,董事薪酬
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引用次数: 20
Board diversity: female director participation and corporate innovation 董事会多元化:女性董事参与与企业创新
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-12-21 DOI: 10.1108/ijaim-06-2020-0080
A. Vafaei, Darren Henry, Kamran Ahmed
PurposeThis study aims to examine the impact of board female participation on Australian firms’ innovation.Design/methodology/approachData are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and development expenditure and intangible assets) and output (patents registered) indicators.FindingsA positive and significant association exists between female director participation and firm innovation activity. This association exists across industry classifications independent of technological importance and is particularly driven by materials and health-care sectors. Findings support calls for more board diversity in line with board female membership positively influencing innovative investment and development activities.Practical implicationsThe economic efficacy of the latest revisions to the ASX Corporate Governance Council principles and recommendations (“ASX CGC revisions”) is supported. Diverse boards are a strong source of innovation. Regulators and corporations can use the findings to establish principles and practices that promote female board diversity.Originality/valueThis study is the first to examine the link between board diversity and corporate innovation in Australia where there is under-representation of women on corporate boards and in key management positions. Also lacking are formal legislative or governance policy mandates on board gender diversity. Beyond confirming a positive association between board diversity and levels of corporate innovation, this paper provides new findings that this relationship is driven by women who are non-executive (independent) directors, independent of the underlying technology intensity of firms and moderated by the nature of firm-level profitability and growth opportunities.
本研究旨在探讨董事会女性参与对澳洲公司创新的影响。设计/方法/方法数据来自2004-2015年澳大利亚证券交易所(ASX) 500家最大上市公司。创新措施涉及投入(研发支出和无形资产)和产出(专利注册)指标。发现女性董事参与与企业创新活动存在显著正相关。这种联系存在于各个行业分类中,与技术重要性无关,尤其受到材料和保健部门的推动。调查结果支持提高董事会多样性的呼吁,因为董事会女性成员对创新投资和发展活动产生了积极影响。实际意义支持ASX公司治理委员会原则和建议的最新修订(“ASX CGC修订”)的经济功效。多元化的董事会是创新的强大源泉。监管机构和企业可以利用这些发现,制定促进女性董事会多元化的原则和做法。原创性/价值这项研究首次考察了澳大利亚董事会多样性与企业创新之间的联系,在澳大利亚,女性在公司董事会和关键管理职位上的代表性不足。董事会性别多样性方面也缺乏正式的立法或治理政策规定。除了证实董事会多样性与企业创新水平之间的正相关关系外,本文还提供了新的发现,即这种关系是由女性非执行(独立)董事驱动的,独立于公司的潜在技术强度,并受到公司层面盈利能力和增长机会的性质的调节。
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引用次数: 14
The influence of country of origin and espoused national culture on whistleblowing behavior 原籍国和所信奉的民族文化对检举行为的影响
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-12-14 DOI: 10.1108/ijaim-07-2020-0119
R. Brody, Gaurav Gupta, Michaela Turner
PurposeThe purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty avoidance) influence the level of responsibility toward three stakeholders at different levels of hierarchy in an organization.Design/methodology/approachUsing a case-based approach, this study collects data from 432 accounting students from two different countries. Using regression analysis on the pooled data, this paper provides evidence on how accounting students would behave when facing a whistleblowing situation involving their immediate supervisor.FindingsThis study finds that country of origin and espoused national cultural values influence the individual’s decision regarding whom to blow the whistle.Originality/valueThe study has improved upon the methodological deficiencies of previous studies that rely on Hofstede’s (1980) cultural values in that the paper focuses on the espoused national culture at the individual level.
本文的目的是研究激励个人向公司内的各种利益相关者报告举报情景的因素。本文考察了四个因素(原籍国和所信奉的男子气概、集体主义和不确定性规避的民族文化)如何影响对组织中不同层次的三个利益相关者的责任水平。设计/方法/方法采用基于案例的方法,本研究收集了来自两个不同国家的432名会计专业学生的数据。通过对汇总数据的回归分析,本文提供了会计专业学生在面对涉及其直接主管的举报情况时如何表现的证据。本研究发现,原籍国和所信奉的民族文化价值观会影响个人对举报人的决定。原创性/价值本研究改进了以往依赖Hofstede(1980)文化价值的研究在方法论上的缺陷,因为本研究将重点放在个人层面所信奉的民族文化上。
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引用次数: 6
Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources? 企业社会责任报告:满足利益相关者的期望还是资源的有效配置?
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-12-11 DOI: 10.1108/ijaim-09-2020-0150
Afzalur Rashid
PurposeThis study aims to examine whether corporate social responsibility (CSR) reporting adds any value to the firm.Design/methodology/approachThis study uses content analysis to capture the specific CSR-related attributes and to construct a CSR reporting index. The data is manually collected from 115 publicly listed firms on the Dhaka Stock Exchange. The companies audited financial statements were the source of data. This study uses an ordinary least square regression analysis to examine the relationship between CSR reporting and firm performance.FindingsThe results of this study show that firms’ involvement in CSR activities and related reporting has a significant positive influence on firm performance only under an accounting-based performance measure. However, firms’ involvement in CSR activities and related reporting has a significant negative influence on firm performance under a market-based performance measure.Research limitations/implicationsThis study is subject to some limitations, such as the subjectivity or judgement associated in the coding process.Practical implicationsThe findings of this study imply that firms may be involved in CSR reporting to meet the stakeholders’ expectations, CSR reporting does not necessarily increase the intrinsic value of the firm.Originality/valueThis study supports the stakeholder theory and contributes to the literature on the practices of CSR reporting in the context of developing countries.
本研究旨在检验企业社会责任(CSR)报告是否为企业增加任何价值。设计/方法/方法本研究采用内容分析来捕捉企业社会责任相关的具体属性,并构建企业社会责任报告指数。这些数据是人工从达卡证券交易所的115家上市公司中收集的。被审计公司的财务报表是数据的来源。本研究使用普通最小二乘回归分析来检验企业社会责任报告与企业绩效之间的关系。本研究的结果表明,仅在基于会计的绩效衡量标准下,企业参与企业社会责任活动和相关报告对企业绩效有显著的积极影响。然而,在基于市场的绩效衡量下,企业参与企业社会责任活动和相关报告对企业绩效有显著的负面影响。研究局限/启示本研究受到一些限制,例如编码过程中的主观性或判断。本研究的结果表明,企业参与企业社会责任报告可能是为了满足利益相关者的期望,企业社会责任报告并不一定会增加企业的内在价值。原创性/价值本研究支持利益相关者理论,并对发展中国家背景下企业社会责任报告实践的文献做出了贡献。
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引用次数: 6
The adoption of e-learning beyond MOOCs for higher education 高等教育在mooc之外采用电子学习
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-11-25 DOI: 10.1108/ijaim-08-2020-0129
Maggie Liu, Chunhui Liu
PurposeThis paper aims to explore factors influencing university students’ intent to take formal lectures completely through e-learning with cloud meetings Design/methodology/approachThis study has surveyed Chinese students who have experienced e-learning with cloud meetings as well as traditional massive open online courses (MOOC) without live dialogues The data are analysed based on structural equation modelling to assess factors influencing students’ intent to choose e-learning with cloud meetings FindingsThe findings show that as per the technology acceptance model, e-learning students who find learning to be easier with cloud meetings than MOOCs believe cloud meeting courses to be more beneficial and thus are more willing to take e-learning with cloud meetings Originality/valueThis study compares e-learning with cloud meetings with MOOCs without live dialogues for the first time to highlight the value of open dialogues in real time for effective e-learning
本文旨在探讨影响大学生完全通过云会议电子学习参加正式讲座意愿的因素设计/方法/途径本研究调查了经历过云会议电子学习和没有现场对话的传统大规模在线开放课程(MOOC)的中国学生,基于结构方程模型对数据进行分析,以评估影响学生选择云会议电子学习意愿的因素研究结果显示,根据技术接受模型,认为云会议比mooc更容易学习的在线学习学生认为云会议课程更有益,因此更愿意参加云会议的在线学习。原创性/价值本研究首次将在线学习与没有现场对话的mooc的云会议进行比较,以突出实时开放对话对有效在线学习的价值
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引用次数: 10
Risk reporting in financial crises: a tale of two countries 金融危机中的风险报告:两个国家的故事
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-10-16 DOI: 10.1108/ijaim-03-2020-0034
Kaouthar Lajili, M. Dobler, Daniel Zéghal, Michael Bryan
PurposeThis paper aims to investigate the attributes and information content of risk reporting in two different institutional and regulatory, namely, Canadian and German, settings during the period surrounding the financial crisis of 2008.Design/methodology/approachFor a matched sample of manufacturing firms in the period 2006–2010, this study conducts a detailed content analysis of annual reports to assess and compare the volume and patterns of risk disclosures. Panel regressions are used to explore how risk disclosures related to corporate risk proxies and performance indicators.FindingsOver the sample period, Canadian and German firms increase the volume but largely maintain the patterns of risk disclosures. Risk disclosures relate to corporate risk proxies but are not incrementally informative to assess firm performance.Originality/valueThe paper contributes to research on risk reporting by providing detailed cross-country evidence for a period particularly shaped by significant risk. The findings have implications for the regulation and usefulness of risk reporting.
本文旨在研究2008年金融危机前后加拿大和德国两种不同制度和监管背景下风险报告的属性和信息内容。设计/方法/方法本研究以2006-2010年的制造业公司为样本,对年度报告进行了详细的内容分析,以评估和比较风险披露的数量和模式。使用面板回归来探讨风险披露与公司风险代理和绩效指标之间的关系。在样本期内,加拿大和德国公司增加了数量,但基本上保持了风险披露的模式。风险披露与公司风险代理有关,但不能为评估公司业绩提供增量信息。原创性/价值本文为风险报告的研究提供了详细的跨国证据,特别是由重大风险形成的时期。研究结果对风险报告的监管和有效性具有启示意义。
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引用次数: 2
The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan 审计行业专业化和董事会独立性对国际财务报告准则下现金流量报告分类选择的影响:来自台湾的证据
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-09-23 DOI: 10.1108/IJAIM-07-2019-0084
Shuling Chiang, G. Kleinman, Picheng Lee
PurposeThis study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility concerning reporting interest income and expense and dividends received in different sections of the statement of cash flows. This flexibility existed in Taiwan for the first time in 2013, the year that Taiwan switched from its own generally accepted accounting principle to IFRS.Design/methodology/approachUsing 2013 data for a sample of 1,227 firms, 354 of whom changed their reporting classification, this study examined the interaction effect of board independence and partner-level and firm-level auditor industry specialization on the cash flow reporting decision using logistic regression.FindingsThe results show there is a substitute relationship between board independence and partner-level industry specialization on the change in cash flow reporting classification, but a complementary relationship between board independence and firm-level auditor specialization. Further, both partner-level and firm-level auditor industry specializations have a complementary (but negative) relationship with board independence as to whether the firm is likely to report interest expense paid in the operating or financing activities sections.Practical implicationsAn important implication is that knowing the levels of audit firm and partner specialization and how independent the board is, is useful for researchers and regulators in investigating auditor-client relationships and understanding the influences of variables investigated here on the outcome(s) of accounting policy and regulatory changes.Originality/valueThis study improved the field’s understanding of the impacts of audit partner and firm specialization, board independence and relevant interactions on cash flow reporting choices.
目的本研究旨在探讨审计合伙人、事务所行业专业化和董事会独立性对台湾公司采用国际财务报告准则(IFRS)灵活性报告现金流量表不同部分的利息收入、费用和股息的影响。这种灵活性在2013年首次出现在台湾,那一年台湾从自己的公认会计原则转向了国际财务报告准则。设计/方法/方法使用2013年1227家公司的样本数据,其中354家公司改变了报告分类,本研究使用逻辑回归检验了董事会独立性、合伙人级别和公司级别审计师行业专业化对现金流量报告决策的交互影响。结果表明:董事会独立性与合伙人层面的行业专业化对现金流量报告分类的影响存在替代关系,而董事会独立性与公司层面的审计师专业化之间存在互补关系。此外,合伙人级别和公司级别的审计师行业专业化与董事会独立性之间存在互补(但负)关系,即公司是否可能报告在运营或融资活动部分支付的利息费用。一个重要的启示是,了解审计事务所和合伙人的专业化水平以及董事会的独立性,对于研究人员和监管机构调查审计-客户关系以及理解本文所调查的变量对会计政策和监管变化结果的影响是有用的。独创性/价值本研究提高了该领域对审计合伙人和事务所专业化、董事会独立性和相关互动对现金流量报告选择的影响的理解。
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引用次数: 12
Short-sale refinancing and earnings response coefficient: evidence from China 短期再融资与收益反应系数:来自中国的证据
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-09-17 DOI: 10.1108/IJAIM-03-2020-0030
Tingli Liu, Ying Jiang, Lizhong Hao
PurposeAlthough short selling has been legalized in China for nearly 10 years, due to the existence of short-sale constraints, its impact on corporate governance of listed companies remains unclear. This paper aims to examine the impact of short-sale refinancing on earnings quality after the short-selling constraints have been released. The authors further explore whether this impact is subject to the nature of property rights and shareholding structures.Design/methodology/approachThis study is based on a sample of A-share firms in China for the period 2014–2016. The authors use earnings response coefficients (ERC) as a proxy for earnings quality. To empirically examine this issue, a matching sample is generated by using propensity score matching method (PSM) to reduce sample selection bias.FindingsThis study provides evidence that deregulation of short selling has positive external effect on corporate governance. The results indicate that the potential short-selling opportunities can effectively suppress earnings manipulation and improve earnings quality. However, the impact of short selling on earnings quality varies for companies with different nature of property rights and shareholding structure.Originality/valueTo the best of the authors’ knowledge, this is the first study to investigate the relationship between short selling and earnings quality in the unique setting of short-sale refinancing. This study provides new evidence on the impact of short selling at the micro level and calls for further deregulation of short selling. In addition, this study contributes to existing studies on short-sale refinancing by examining an emerging market.
目的虽然卖空在中国合法化已有近10年的历史,但由于卖空约束的存在,其对上市公司治理的影响尚不明确。本文旨在考察卖空约束解除后,卖空再融资对盈余质量的影响。作者进一步探讨了这种影响是否与产权和股权结构的性质有关。本研究基于2014-2016年中国a股公司的样本。作者使用盈余反应系数(ERC)作为盈余质量的代理。为了实证检验这一问题,采用倾向得分匹配法(PSM)生成匹配样本,以减少样本选择偏差。研究结果表明,放松卖空管制对公司治理具有积极的外部效应。结果表明,潜在的卖空机会可以有效地抑制盈余操纵,提高盈余质量。然而,不同产权性质和股权结构的公司,卖空对盈余质量的影响是不同的。原创性/价值据作者所知,这是第一个在卖空再融资的独特背景下调查卖空与盈余质量之间关系的研究。本研究从微观层面对卖空行为的影响提供了新的证据,并呼吁进一步放松对卖空行为的管制。此外,本研究通过考察新兴市场,对现有的短期再融资研究有所贡献。
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引用次数: 1
Insight into the process of responsibility judgment of an audit failure 审计失败责任判断过程探析
IF 30.2 Q1 Business, Management and Accounting Pub Date : 2020-09-02 DOI: 10.1108/ijaim-06-2020-0083
Siew H. Chan, Qian Song
PurposeThis study tests a research model for promoting understanding of the responsibility attribution process.Design/methodology/approachA between-subjects experiment was conducted to test the hypotheses.FindingsThe results reveal that counterfactual thinking about how a system failure could have been prevented moderates the effect of cause of misstatement on perceived control. Counterfactual thinking about how an audit failure could have been avoided also moderates the effect of perceived control on causal account. Additionally, causal account mediates the effect of perceived control on responsibility judgment of an audit firm. Inclusion of audit firm size and auditor systems competency as control variables in the hypothesis tests and as grouping variables in the invariance tests does not alter the model results.Research limitations/implicationsResearch can guide the audit profession on development of innovative strategies for detecting fraud to protect the interests of decision-makers. Strategies can also be devised to prompt users to consider relevant factors to enhance their ability to arrive at an accurate assessment of an audit firm’s responsibility for an audit failure.Practical implicationsRegulators may need to address whether availability of advanced data analytic tools increases the audit firms’ responsibility for presenting convincing evidence suggesting due diligence in the audit work in the event of an audit failure.Originality/valueThis study examines the process variables influencing responsibility judgment of an audit firm. Elicitation of counterfactual thoughts before the participants responded to the questions measuring the process and dependent variables facilitates discernment of the intensity of counterfactual thinking on the variables examined in the research model.
目的本研究检验一个促进对责任归因过程理解的研究模型。设计/方法学/方法进行了受试者间实验以检验假设。研究结果表明,关于如何防止系统故障的反事实思考缓和了错误陈述原因对感知控制的影响。关于如何避免审计失败的反事实思考也缓和了感知控制对因果关系的影响。此外,因果解释在感知控制对审计事务所责任判断的影响中起中介作用。将审计事务所规模和审计师系统能力作为假设检验中的控制变量和不变性检验中的分组变量纳入模型结果。研究的局限性/意义研究可以指导审计行业制定创新的欺诈检测策略,以保护决策者的利益。还可以制定战略,促使使用者考虑有关因素,以提高他们准确评估审计公司对审计失败的责任的能力。实际影响监管机构可能需要解决的问题是,先进数据分析工具的可用性是否增加了审计公司的责任,即在审计失败的情况下,提供令人信服的证据,表明在审计工作中进行了尽职调查。原创性/价值本研究考察了影响审计事务所责任判断的过程变量。在参与者回答测量过程和因变量的问题之前,激发反事实思维有助于识别研究模型中检查的变量的反事实思维强度。
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引用次数: 1
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International Journal of Accounting and Information Management
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