Pub Date : 2024-07-01DOI: 10.1016/j.adiac.2024.100768
Yangmei Wang, S. Guo
{"title":"How does the CEO horizon problem affect the cost of bank loans?","authors":"Yangmei Wang, S. Guo","doi":"10.1016/j.adiac.2024.100768","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100768","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141689688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.1016/j.adiac.2024.100766
Alona Bilokha, Joon Ho Kong, Joseph A. Micale
{"title":"Universal demand laws and stakeholders: Evidence from the auditor's perspective","authors":"Alona Bilokha, Joon Ho Kong, Joseph A. Micale","doi":"10.1016/j.adiac.2024.100766","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100766","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141706620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.1016/j.adiac.2024.100764
Tami Dinh, Helen Kang, Chang Zhao
{"title":"Non-IFRS earnings information in financial highlights of annual reports","authors":"Tami Dinh, Helen Kang, Chang Zhao","doi":"10.1016/j.adiac.2024.100764","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100764","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141714608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-01DOI: 10.1016/j.adiac.2024.100762
Jose Elias Almeida, Devendra Kale
{"title":"Firm life cycle and accrual quality","authors":"Jose Elias Almeida, Devendra Kale","doi":"10.1016/j.adiac.2024.100762","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100762","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141392479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-01DOI: 10.1016/j.adiac.2024.100763
Curtis Farnsel, Kelly Ha
{"title":"Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?","authors":"Curtis Farnsel, Kelly Ha","doi":"10.1016/j.adiac.2024.100763","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100763","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141401519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-01DOI: 10.1016/j.adiac.2024.100761
Stacie O. Kelley
{"title":"Discussion of “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”","authors":"Stacie O. Kelley","doi":"10.1016/j.adiac.2024.100761","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100761","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141404464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-09DOI: 10.1016/j.adiac.2024.100756
Yuqi Gu , Bo Ouyang
In this study, we examine whether and how debt covenant violations are related to corporate cost management, an important business operating decision. Our findings suggest that firms significantly reduce slack operating resources after debt covenant violations. Our cross-sectional tests indicate that this reduction in cost stickiness is more pronounced when creditor monitoring is stronger, and when empire building is more severe. Our evidence adds to the literature on determinants of corporate cost management and sheds new light on how creditors influence firm behavior.
{"title":"Debt covenant violations and corporate cost management","authors":"Yuqi Gu , Bo Ouyang","doi":"10.1016/j.adiac.2024.100756","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100756","url":null,"abstract":"<div><p>In this study, we examine whether and how debt covenant violations are related to corporate cost management, an important business operating decision. Our findings suggest that firms significantly reduce slack operating resources after debt covenant violations. Our cross-sectional tests indicate that this reduction in cost stickiness is more pronounced when creditor monitoring is stronger, and when empire building is more severe. Our evidence adds to the literature on determinants of corporate cost management and sheds new light on how creditors influence firm behavior.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140901188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-01DOI: 10.1016/j.adiac.2024.100757
Kaishu Wu
{"title":"The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms","authors":"Kaishu Wu","doi":"10.1016/j.adiac.2024.100757","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100757","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141040291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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