Advances in Accounting最新文献

英文中文

Islamic worldview, social consciousness, and socially responsible investment

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-04-19 DOI: 10.1016/j.adiac.2025.100815

Ahmad Usman Shahid , Chris Patel , Peipei Pan

We conducted a scenario-based survey and examine whether and how professional accountants and junior business executives' socially responsible investment (SRI) decisions are influenced by their intrinsic Islamic religiosity measured by the Islamic worldview in the context of a profitable firm that is alleged by the media to have employed child labour under hazardous conditions in Pakistan. Our findings show that professionals' Islamic worldview is positively associated with their SRI decisions, and it is mediated by their social consciousness. Our results further show that social consciousness correlates to how they perceive media allegations as relevant in making decisions. We demonstrate that the conventional theory of accounting, which suggests that considerations of risk and return primarily drive investing decisions, does not always hold true. Our findings demonstrate that professionals are guided by their Islamic worldview in making SRI decisions that transcend those with profit-maximizing motives with a focus on a risk-return trade-off.

引用次数: 0

Discussion of “balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines”

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-04-17 DOI: 10.1016/j.adiac.2025.100814

James N. Cannon

引用次数: 0

Access to finance and cost stickiness: Evidence from anti-recharacterization laws

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-04-16 DOI: 10.1016/j.adiac.2025.100816

Tongxia Li , Chun Lu , Lei Xu

This paper examines the impact of financial constraints on asymmetric cost behavior (i.e., cost stickiness). Specifically, we use a natural experiment — the staggered introduction of the anti-recharacterization laws (ARLs) — to investigate the causal relationship between financial constraints and cost stickiness. Implementing anti-recharacterization state regulation increases the value of a firm's collateral, resulting in lower external financing costs and improved credit market access. We hypothesize that this improves firms' ability to obtain external funding for expansion and allows firms facing sales decreases to retain their resources for a potential rebound. This results in an increase in cost stickiness. Our findings support the hypothesis that cost stickiness increases after the passage of the ARLs. Moreover, the effect of these laws is more pronounced for high-growth firms, firms with more stringent financial constraints, and firms relying on external financing, especially financing through special purpose vehicles (SPVs). These changes in asymmetric cost behavior are driven by economic incentives that improve firm performance.

本文探讨了金融约束对非对称成本行为（即成本粘性）的影响。具体而言，我们利用一个自然实验--交错引入反重新定性法（ARLs）--来研究金融约束与成本粘性之间的因果关系。实施反重新定性国家监管会提高企业抵押品的价值，从而降低外部融资成本，改善信贷市场准入。我们假设，这将提高企业获得外部资金用于扩张的能力，并使面临销售额下降的企业能够保留资源，以应对可能出现的反弹。这就导致了成本粘性的增强。我们的研究结果支持了成本粘性在《反垄断法》通过后增加的假设。此外，这些法律对高增长企业、财务约束更严格的企业以及依赖外部融资（尤其是通过特殊目的载体（SPV）融资）的企业的影响更为明显。非对称成本行为的这些变化是由提高企业绩效的经济激励机制驱动的。

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引用次数: 0

An empirical analysis of non-GAAP measures for high-litigation-risk industries

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-04-15 DOI: 10.1016/j.adiac.2025.100813

Baizhou Chen , Robert Houmes , Daphne Wang

This study empirically examines the effects of litigation risk on the likelihood and quality of non-GAAP reporting. Results suggest that firms in industries with a high incidence of litigation are more likely to disclose non-GAAP earnings than those in other industries, while the extent of the non-GAAP exclusion per share (the magnitude of the difference between non-GAAP earnings and GAAP earnings) decreases for high-litigation-risk firms. In addition, we investigate the relations between the extent of non-GAAP reporting during two distinct periods of financial stress: the financial crisis of 2008–2009 and the COVID-19 pandemic year of 2020. Results of these tests show that while the magnitude of non-GAAP exclusions generally increased during these periods, exclusions for high-litigation-risk firms were lower relative to other industries. We rationalize these findings by asserting that litigation risk incentivizes managers to disclose high-quality non-GAAP earnings.

引用次数: 0

Principle-based accounting standards and earnings management in private hotel firms: The impact on government subsidies

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-03-19 DOI: 10.1016/j.adiac.2025.100812

Panagiotis E. Dimitropoulos

Effective 2015, the new Hellenic Accounting Standards (HAS) introduced a principle-based financial reporting environment to the Greek business setting. The scope of this study is to examine the impact of new HAS on the accounting quality (earnings management and income smoothing behaviors) of private hospitality firms in Greece, and the subsequent effect on the granting of government subsidies. The empirical analysis used accounting data from 3928 unique hotel firms operating in Greece, over the period 2003–2018. Panel fixed effects and logit regression analysis indicated that the introduction of the new principle-based HAS contributed to an increase in earnings management and income smoothing behaviors of private hotel firms. Furthermore, the deterioration of accounting quality under the new HAS was more severe for medium and small hotel firms, relative to their larger counterparts. Furthermore, the subsequent increase of earnings management by small and medium sized firms was accompanied by an increase of government subsidies, suggesting that SMEs with reduced accounting quality were rewarded with higher government financing under the new accounting regime.

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引用次数: 0

Does high audit quality mitigate a client firm's reliance on trade credit financing?

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-03-17 DOI: 10.1016/j.adiac.2025.100811

Mohammad Hendijani Zadeh

Using a large sample of publicly traded U.S. firms, we show that high audit quality is negatively related to a client firm's reliance on costly trade credit financing. Further analyses reveal that the relationship between audit quality and trade credit reliance is more pronounced for client firms showing higher information asymmetry, greater cash flow volatility, and lower collateral. We also identify two potential mechanisms through which audit quality diminishes a client firm's reliance on expensive trade credit financing: reduced cost of debt and enhanced access to equity market financing via stock liquidity. Additionally, the analysis shows that client firms with high audit quality tend to make faster payments on their trade credit agreements. Our findings indicate that audit quality can influence a client firm's trade credit policies.

通过对大量美国上市公司的抽样调查，我们发现高审计质量与客户公司对高成本贸易信贷融资的依赖呈负相关。进一步的分析表明，对于信息不对称程度较高、现金流波动较大和抵押物较少的客户公司而言，审计质量与贸易信贷依赖之间的关系更为明显。我们还发现了审计质量降低客户公司对高成本贸易信贷融资依赖的两个潜在机制：降低债务成本和通过股票流动性提高股票市场融资渠道。此外，分析表明，审计质量高的客户公司往往能更快地支付贸易信贷协议的款项。我们的研究结果表明，审计质量可以影响客户公司的贸易信贷政策。

引用次数: 0

Social capital and firm voluntary disclosure

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-02-28 DOI: 10.1016/j.adiac.2025.100810

William M. Cready , Yaqin Hu

This study examines the effects of social capital on firm voluntary disclosure. We find that firms headquartered in the U.S. counties with higher levels of social capital provide more management forecasts than firms in the counties with lower levels of social capital. We further find that this positive effect is driven mainly by two factors in social capital, which are the social associations, especially those actively seeking their preferential policies, and voter turnout. The positive effect of social capital is more pronounced in firms of smaller size, firms with more local employees, higher sales growth rates, and good earnings performance. Overall, these results suggest that social capital, especially social associations and community proactivity, promotes firm voluntary disclosure.

引用次数: 0

Climate related disclosures and investor behaviour: An Australian study

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-02-21 DOI: 10.1016/j.adiac.2025.100809

Sammy Hewa, Rajni Mala, Jinhua Chen, John Dumay

In this paper, we examine how climate-related disclosures impact investment decisions. Using a survey experiment and adopting both between-subjects and within-subjects designs, we developed three distinct firm scenarios: one where the firm did not disclose climate-related risks; the second where the firm disclosed climate-related risks only (following the Task Force on Climate-Related Financial Disclosures (TCFD) guidelines); and the third where the firm disclosed both climate-related risks and corresponding risk mitigation strategies (also in line with the TCFD guidelines). From our analysis of a sample of 96 stock market investors in Australia, the results show that the investors were inclined to commit more money to the two firms that disclosed climate-related risks than the firm that did not. Moreover, the most money was invested in the firm that disclosed both the risks and risk mitigation strategies, irrespective of the investment horizon. Further, we found no evidence that the investors' belief in climate change moderates the association between disclosure level and investors' investment decision. The study demonstrates the contemporary significance of climate change as a pertinent investment risk and the heightened importance investors are placing on companies to manage associated risks. The results also provide support for the decision usefulness of the TCFD guidelines, which have been fully incorporated into the mandatory sustainability reporting standards of the International Sustainability Standards Board.

在本文中，我们研究了与气候相关的信息披露如何影响投资决策。我们通过调查实验，采用被试之间和被试之内的设计，设计了三种不同的公司情景：一种是公司不披露与气候相关的风险；第二种是公司只披露与气候相关的风险（遵循气候相关金融信息披露特别工作组（TCFD）指南）；第三种是公司同时披露与气候相关的风险和相应的风险缓解策略（同样遵循 TCFD 指南）。我们对澳大利亚 96 家股票市场投资者进行了抽样分析，结果显示，与未披露气候相关风险的公司相比，投资者倾向于向披露气候相关风险的两家公司投入更多资金。此外，无论投资期限长短，投资于同时披露风险和风险缓解战略的公司的资金最多。此外，我们没有发现证据表明投资者对气候变化的看法会调节信息披露水平与投资者投资决策之间的关系。这项研究表明，气候变化作为一种相关的投资风险在当代具有重要意义，投资者也更加重视公司对相关风险的管理。研究结果还为 TCFD 准则的决策有用性提供了支持，该准则已被完全纳入国际可持续发展标准委员会的强制性可持续发展报告标准。

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引用次数: 0

Balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-02-08 DOI: 10.1016/j.adiac.2025.100806

Mark Anderson , Yan Ma , Han-Up Park

We examine how a strategic emphasis on balance sheet strength relates to investment decisions and performance over time for firms operating in a cyclical environment. From a series of discussions with industry insiders and readings of disclosures for prominent oil and gas (O&G) companies in Canada, we identify two groups of upstream O&G firms based on how they match their resources and capabilities with the uncertainties posed by industry economic cycles. One group of firms borrows and invests aggressively when oil prices are strong and funds are available – “making hay while the sun shines”, while the other group grows conservatively to build and maintain balance sheet strength – “saving for a rainy day”. We use average cash flows to debt for each firm over time to measure emphasis on balance sheet strength and separate firms into rainy day and making hay companies. We leverage two steep price declines to observe the behavior of firms over industry cycles: one triggered by the widespread 2008 financial crisis and the other by a distinct and prolonged O&G industry downturn in 2014. While investment declined generally in both cases, we find that the decline in investment was significantly less for rainy day companies than making hay firms after the 2014 downturn. Across time, we find that rainy day companies make shrewder acquisitions and operate more efficiently than making hay companies. Nonetheless, the capital market rewards making hay companies with higher market valuation, but this is reduced in downturns.

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引用次数: 0

Private lenders and borrowers' internal control-related private information

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-02-07 DOI: 10.1016/j.adiac.2025.100808

Md Mahmudul Hasan

This study investigates the relationship between lenders' demand for management letters, which contain borrowers' private information regarding internal control, and the effectiveness of borrowers' internal controls. Since only material weaknesses in internal controls must be publicly disclosed, firms can publicly claim that their internal controls are effective even if they have deficiencies in internal controls but no material weaknesses. This study reveals that lenders are more likely to ask for management letters from borrowers who have revealed material weaknesses in their internal controls. The study also finds that lenders are more likely to ask for management letters from borrowers with financial distress and when borrowers are involved in risky activities like aggressive tax avoidance. In addition, firms with ineffective internal controls from whom lenders have demanded management letters are more likely to remediate their material weaknesses than those not subject to such demands. This study adds to the limited literature on how lenders use borrowers' private information in loan contract monitoring and how lenders can impact borrowers' internal controls without the contractual transfer of control rights.

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