Journal of Contemporary Accounting & Economics最新文献

英文中文

Organisation capital: A key asset for mitigating firm-level climate change exposure 组织资本：减轻企业层面气候变化风险的关键资产

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-05-31 DOI: 10.1016/j.jcae.2025.100477

Chen Zheng, Zhiyue Sun

Despite growing evidence of the importance of organisation capital, its impact on corporate resilience remains underexplored. This study investigates whether organisation capital provides firms with greater resilience and reduces their exposure to climate change. By analysing a sample of 3,622 US firms from 2001 to 2021, we found that firms with high organisation capital experienced less climate change exposure. This result remained robust across various tests and methods to address endogeneity concerns. Furthermore, organisation capital was found to act as a mediator or suppressor in the relationship between firm-specific factors – such as financial constraints, analyst forecast quality, agency costs, financial leverage, corporate governance, firm performance, efficiency, operating performance, product market competition, and environmental commitment and initiative – and climate change exposure. Overall, our results underscore the resilience benefits provided by organisation capital and highlight its critical role in mitigating climate-related risks.

尽管越来越多的证据表明组织资本的重要性，但其对企业弹性的影响仍未得到充分探讨。本研究调查了组织资本是否为公司提供了更大的弹性，并减少了他们对气候变化的暴露。通过分析2001年至2021年3,622家美国公司的样本，我们发现组织资本高的公司经历的气候变化风险较小。通过各种测试和方法来解决内生性问题，该结果仍然是稳健的。此外，研究还发现，在企业特定因素（如财务约束、分析师预测质量、代理成本、财务杠杆、公司治理、公司绩效、效率、经营绩效、产品市场竞争、环境承诺和主动性）与气候变化风险之间的关系中，组织资本起到了中介或抑制作用。总体而言，我们的研究结果强调了组织资本提供的弹性效益，并强调了其在缓解气候相关风险方面的关键作用。

引用次数: 0

Audit implications of major customer diversity 主要客户多样性的审计含义

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-05-20 DOI: 10.1016/j.jcae.2025.100476

Xiao Chen , Narisa Tianjing Dai , Leo Jiahe Liu

This study introduces a novel measure, major customer diversity, to capture the heterogeneity in firms’ major customer bases, and examines its implications for audit practices. While engaging with heterogeneous major customers may help firms stabilize revenues and mitigate overstocking costs, we argue that such diversification increases auditors’ perceived business risk and the complexity of audit procedures. Our empirical findings indicate that major customer diversity is positively and significantly related to audit pricing, suggesting that auditors incorporate this dimension into their risk assessments and fee structures. Furthermore, we find that this effect is amplified when firms exhibit high dependence on major customers or operate with greater complexity. Additional analyses demonstrate that major customer diversity has broader implications for financial reporting outcomes, including shorter audit report lags, reduced discretionary accruals, a higher likelihood of financial restatements, and a decreased probability of receiving going-concern opinions. Moreover, firms with diversified major customers tend to hold less accounts receivables and finished goods and form greater investments in works-in-process and raw materials and customer-specific assets (e.g., property, plant, and equipment), indicating the leveling of liquidity and operational risks.

本研究引入了一个新的衡量标准，主要客户多样性，以捕捉公司主要客户基础的异质性，并研究其对审计实践的影响。虽然与异质大客户合作可能有助于公司稳定收入和降低库存过剩成本，但我们认为，这种多样化增加了审计师的感知业务风险和审计程序的复杂性。我们的实证研究结果表明，主要客户多样性与审计定价呈正相关，这表明审计师将这一维度纳入其风险评估和收费结构中。此外，我们发现，当企业表现出对主要客户的高度依赖或经营更复杂时，这种效应会被放大。其他分析表明，主要客户的多样性对财务报告结果具有更广泛的影响，包括缩短审计报告滞后时间、减少可自由支配应计利润、提高财务重述的可能性，以及降低接收持续经营意见的可能性。此外，拥有多元化主要客户的公司往往持有较少的应收账款和产成品，而对在制品、原材料和客户特定资产（如房产、厂房和设备）的投资更多，这表明流动性和经营风险趋于均衡。

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引用次数: 0

CEO tenure and labor investment efficiency CEO任期与劳动投资效率

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-05-15 DOI: 10.1016/j.jcae.2025.100475

Hui Liang James , Pornsit Jiraporn , Hongxia Wang

We examine the impact of CEO tenure on corporate labor investment efficiency. While some studies show that CEO entrenchment increases in tenure (e.g., Hermalin and Weisbach, 1998), others argue that managerial expertise builds over time in the office (e.g., Graf-Vlachy et al., 2020). Using a large sample of U.S. firms from 1992 to 2018, we find that longer-tenured CEOs are associated with more efficient labor investment. This finding is robust to alternative measures of labor investment inefficiency, subsample analyses, and various model specifications. Further analysis shows that longer-tenured CEOs mitigate both under- and over-investment in labor problems characterized by under-hiring and under-firing, respectively. The positive effect of CEO tenure on labor investment efficiency is stronger in human capital-intensive firms and those with greater operational uncertainty. We conclude that advanced managerial expertise enables longer-tenured CEOs to invest in labor more accurately.

我们考察了CEO任期对企业劳动投资效率的影响。虽然一些研究表明，CEO的任期会增加（例如，Hermalin和Weisbach， 1998），但其他人认为，管理专业知识是随着办公室时间的推移而积累的（例如，grafy - vlachy等人，2020）。利用1992年至2018年美国公司的大样本，我们发现任期较长的首席执行官与更有效的劳动力投资相关。这一发现对于劳动力投资效率低下、子样本分析和各种模型规格的替代措施是稳健的。进一步的分析表明，任期较长的首席执行官分别缓解了以雇佣不足和解雇不足为特征的劳动力问题上的投资不足和投资过度。CEO任期对劳动投资效率的正向影响在人力资本密集型企业和经营不确定性较大的企业中更为显著。我们的结论是，先进的管理专业知识使任期较长的首席执行官能够更准确地投资于劳动力。

引用次数: 0

An examination of the effect of classification shifting on the perception of cost stickiness 分类转移对成本粘性感知的影响研究

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-05-11 DOI: 10.1016/j.jcae.2025.100474

Sabrina Gong , Heather A. Wier

We examine whether classification shifting affects measured cost stickiness. Our evidence is consistent with managers shifting SG&A costs into the restructuring charge category in instances where they are targeting “Street” earnings to meet or beat the analysts’ consensus forecast. Consequently, SG&A costs appear less sticky. We confirm that the decrease in observed cost stickiness for firms we identify as classification shifters is not due to increased operational efficiency and is incremental to spending cuts. We demonstrate that one-year ahead market share for firms that likely cut SG&A spending decreases significantly compared to the market share of firms that we identify as classification shifters. We present evidence that classification shifting via restructuring charges is concentrated in industries where SG&A spending creates high future value.

我们研究了分类转移是否影响测量成本粘性。我们的证据与管理者将SG&；A成本转移到重组费用类别的情况是一致的，如果他们的目标是“街头”收益达到或超过分析师的共识预测。因此，SG&；A成本的粘性似乎降低了。我们确认，对于我们确定为分类转移的公司来说，观察到的成本粘性的下降不是由于运营效率的提高，而是由于支出削减的增加。我们证明，与我们认为是分类转移的公司的市场份额相比，可能削减SG&；A支出的公司在未来一年的市场份额显著下降。我们提供的证据表明，通过重组费用进行的分类转移集中在SG&；A支出创造高未来价值的行业。

引用次数: 0

Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market 锚定效应与管理层盈余预测的关系：对美国上市公司的调查

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-04-26 DOI: 10.1016/j.jcae.2025.100472

Ahmed Bouteska , Taimur Sharif , Mohammad Zoynul Abedin

This paper investigates the influence of the anchoring effects on management earnings forecasting (MF) process among the US firms using the voluntary disclosures of MFs during the period 2015–2022. The results show evidence that the MFs’ valuation of the present period is influenced by the internal and external anchoring effects, reflected by firms’ previous earnings forecasts and the earnings forecasts from their industry counterparts, respectively. Furthermore, we highlight that stronger anchoring effects deteriorate the accuracy of the MF and improve the market reaction to the issued forecasts. Given these findings, we suggest that the informational content of the anchor heuristic in MF is affected in the stock prices. Overall, our study complement the behavioral finance literature and warn users about misleading or unreliable information for anchor heuristic in MF when it comes to make investment decisions.

The outcomes of this paper provide useful insights for practitioners, policymakers and to the regulatory authorities.

本文研究了锚定效应对2015-2022年美国公司自愿披露管理层盈余预测（MF）过程的影响。研究结果表明，基金经理的当期估值受到内部和外部锚定效应的影响，这分别反映在公司以往的盈利预测和行业同行的盈利预测上。此外，我们强调，更强的锚定效应会降低MF的准确性，并改善市场对发布的预测的反应。鉴于这些发现，我们认为MF中锚定启发式的信息内容受到股票价格的影响。总的来说，我们的研究补充了行为金融学文献，并警告用户在做出投资决策时，MF中的锚定启发式存在误导性或不可靠的信息。本文的结果为从业者、政策制定者和监管机构提供了有用的见解。

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引用次数: 0

Redacted disclosure and analysts’ weighting of information 修订披露和分析师对信息的权重

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-04-24 DOI: 10.1016/j.jcae.2025.100471

Lei Zhao

This paper investigates whether and how redacting value-relevant proprietary information from material agreements in initial public offerings (IPO) affects financial analysts’ weighting of private and public information. To the extent that redaction affects the firm information environment, I find that analysts place greater weight on private information for redacting IPO firms. This result prevails particularly among analysts who rely more on private information. Further evidence reveals that analysts’ increased reliance on private information stems from cognitive biases and incentives. Moreover, I ascertain that analysts’ heightened emphasis on private information increases idiosyncratic risk. These findings shed light on the role of firm information environment in analysts’ decision-making processes, which is of potential interest to regulators seeking to understand the consequences of redacting proprietary information in IPO filings.

本文研究了从首次公开发行（IPO）的重大协议中编辑与价值相关的专有信息是否以及如何影响金融分析师对私人和公共信息的权重。在编校影响公司信息环境的程度上，我发现分析师在编校IPO公司时更重视私人信息。这一结果在更多依赖私人信息的分析师中尤为普遍。进一步的证据表明，分析师对私人信息的日益依赖源于认知偏见和激励。此外，我确定，分析师对私人信息的高度重视增加了特殊风险。这些发现揭示了公司信息环境在分析师决策过程中的作用，这对试图了解在IPO文件中编辑专有信息的后果的监管机构可能感兴趣。

引用次数: 0

Government subsidies and managerial slack: Evidence from China 政府补贴和管理懈怠：来自中国的证据

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-04-23 DOI: 10.1016/j.jcae.2025.100473

Haiyan Jiang , Kun Su , Ahsan Habib

This paper examines the association between government subsidies and firm-level managerial slack for a sample of Chinese listed firms over the period 2005–2018. Managerial slack is the excess spending, compensation, and perquisites consumed by managers at the expense of shareholders’ wealth. Measuring managerial slack as the abnormal administrative expenses following Fang, He, and Conyon (2018) and Fang, He, and Shaw (2018), we find that government subsidies are positively associated with firms’ managerial slack. This positive association, however, is attenuated for firms with strong internal control and firms headquartered in regions with a high level of social trust. Further analysis demonstrates that the positive association is driven by firms receiving non-tax-related government subsidies. Our main result remains robust after addressing endogeneity concerns. Finally, we show that the stock market penalizes subsidy-receiving firms with high managerial slack.

本文以2005-2018年中国上市公司为样本，研究了政府补贴与公司层面管理懈怠之间的关系。管理懈怠是指管理者以牺牲股东财富为代价而消耗的超额支出、薪酬和额外福利。继Fang， He, and Conyon（2018）和Fang， He, and Shaw（2018）之后，我们将管理松弛作为异常管理费用来衡量，发现政府补贴与企业管理松弛呈正相关。然而，对于具有强大内部控制的公司和总部位于社会信任度高的地区的公司，这种积极联系减弱了。进一步分析表明，这种正向关联是由企业获得与税收无关的政府补贴所驱动的。在解决内生性问题后，我们的主要结果仍然强劲。最后，我们证明了股票市场对高管理松弛度的接受补贴的公司进行了惩罚。

引用次数: 0

Government fiscal stress and firms’ choice of affiliates 政府财政压力与企业对附属公司的选择

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-04-19 DOI: 10.1016/j.jcae.2025.100470

Jingxin Hu , Bin Liu , Tao Li , Lihua Yuan

This paper investigates the impact of fiscal stress on the corporate structure of affiliates. When facing a high fiscal deficit, governments may prompt firms to set up subsidiaries rather than branches as subsidiaries pay more taxes locally. Consistent with the prediction, we find that fiscal stress is positively associated with firms’ tendency to establish subsidiaries, and that the relationship is weaker in cities with higher GDP or higher administrative hierarchy. We also show that firms’ incentives to obtain cheap land and public subsidies induce their cooperative behavior. Cross-sectional analyses indicate that non-SOE firms and those with higher growth potential are more likely to align with deficit-facing governments’ preferences. Overall, our findings suggest that governments play an important role in shaping firms’ organizational choice.

本文研究了财务压力对关联公司公司结构的影响。当面临高财政赤字时，政府可能会促使企业设立子公司而不是分支机构，因为子公司在当地缴纳更多的税。与预测一致，我们发现财政压力与企业建立子公司的倾向呈正相关，并且在GDP较高或行政等级较高的城市，这种关系较弱。企业获得廉价土地和公共补贴的动机诱导了企业的合作行为。横断面分析表明，非国有企业和那些具有更高增长潜力的企业更有可能与面临赤字的政府的偏好保持一致。总体而言，我们的研究结果表明，政府在塑造企业的组织选择方面发挥了重要作用。

引用次数: 0

Does environmental information disclosure make financial markets more informative? Evidence from China 环境信息披露是否使金融市场更具信息性？来自中国的证据

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-04-01 DOI: 10.1016/j.jcae.2025.100468

Yongliang Yang , Jitao Zhang , Changting Song , Yingying Wu , Bingbing Zhang

We investigate the effect of environmental information disclosure on the information content of stock prices using data from Chinese-listed companies from 2008 to 2020. We find the following: (1) Environmental information disclosure can increase the information content of future cash flows in stock prices. This effect is long-term, not short-term. (2) This effect is more pronounced in state-owned enterprises, firms with higher institutional ownership and lower management ownership. Voluntary and soft disclosures have a significant effect on stock price informativeness. (3) Environmental information disclosure helps management obtain more investment information from stock prices and promotes the real investment efficiency of enterprises. This research is of great significance for the correct understanding of corporate ESG practices and improvements to the efficiency of capital market allocation.

本文利用2008 - 2020年中国上市公司的数据，考察了环境信息披露对股价信息含量的影响。研究发现：(1)环境信息披露可以增加股票价格中未来现金流量的信息含量。这种影响是长期的，而不是短期的。(2)这种效应在国有企业、机构所有权较高、管理层所有权较低的企业中更为明显。自愿披露和软披露对股价信息性有显著影响。(3)环境信息披露有助于管理层从股票价格中获取更多的投资信息，促进企业真正的投资效率。本研究对于正确认识企业ESG实践，提高资本市场配置效率具有重要意义。

引用次数: 0

Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆ 对非营利少数机构股东的监管与年度报告的可读性：来自准自然实验的证据☆。

IF 2.9 3区管理学 Q2 BUSINESS, FINANCE

Journal of Contemporary Accounting & Economics

Pub Date : 2025-04-01 DOI: 10.1016/j.jcae.2025.100469

Liyi Zhu , Qian Sun , Wenyu Zhang , Jian Sun , Lidong Zheng

In this study, we examine the efficacy of the China Securities Investor Services Center (CSISC), an advanced minority shareholder safeguard mechanism endorsed by the China Securities Regulatory Commission (CRSC), in promoting the quality of information disclosure. By utilizing a difference-in-differences analysis on the sample of Chinese listed companies, we find that CSISC shareholding improves the readability of annual reports. Additional analyses reveals that the impact of CSISC shareholding on the readability of annual reports is more pronounced with weaker internal and external governance supervision, poorer operational performance, stronger competitive intensity and senior management without a legal background. Our study contributes to the research related to the economic consequences of the CSISC exercise at the micro-enterprise level and the determinant of annual report readability. Furthermore, our findings hold significant implications for regulatory authorities aiming to enhance the investor protection system.

在本研究中，我们检验了中国证券监督管理委员会（CRSC）认可的先进的中小股东保障机制——中国证券投资者服务中心（CSISC）在促进信息披露质量方面的有效性。通过对中国上市公司样本的异中异分析，我们发现中企持股提高了年报的可读性。进一步分析发现，在内外部治理监督较弱、经营业绩较差、竞争强度较强、高管没有法律背景的情况下，中钢股份对年报可读性的影响更为明显。我们的研究有助于研究CSISC在微观企业层面的经济后果和年度报告可读性的决定因素。此外，我们的研究结果对旨在加强投资者保护制度的监管当局具有重要意义。

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引用次数: 0

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数据库

全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

期刊

Journal of Contemporary Accounting & Economics

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