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Earnings Management and the Reputation of Nomads Around IPOs: The Experience of the UK Alternative Investment Market 盈余管理与ipo游民的声誉:英国另类投资市场的经验
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-06-11 DOI: 10.1142/s109440602250007x
Mohammad Alhadab
Synopsis The research problem We examined whether the reputation of the nominated advisor (Nomad) impacts the accrual and real earnings management of initial public offering (IPO) firms on the Alternative Investment Market (AIM) of the London Stock Exchange in the UK. Motivation and theoretical reasoning While the role of Nomads on the AIM is a significant determinant in ensuring the integrity of the financial reporting quality of their advisee firms, to date, there has been no analysis of the impact of Nomads on such reporting activities. The test hypothesis The main hypothesis of this study tested whether IPO firms that appoint a more reputable Nomad exhibit a lower level of accrual-based and real-based earnings management during the IPO. Target population The initial sample of this study consisted of all IPO firms that went public on the AIM between January 1998 and December 2008. After restricting the sample to non-financial IPO firms with the necessary data available to estimate accrual and real earnings management and Nomad reputation, the final sample consisted of 432 IPO firms that are backed by 80 Nomads over the sample period. Adopted methodology Two real earnings management activities were examined: sales-based manipulation and discretionary expenses–based manipulation. Discretionary accruals were estimated as a proxy of accrual earnings management. To construct the unweighted index of Nomad reputation (NOMAD), data were manually collected for the number of IPOs backed by a Nomad, proceeds of IPOs backed by the Nomad, the Nomad’s age, and the Nomad’s credit score. Analyses Following prior research, several techniques and regressions were employed to test the hypothetical relation between Nomad reputation and accrual and real earnings management. As for robustness, both Heckman and instrumental variable (IV) regressions were used to control for sample selection bias, and a three-stage least squares (3SLS) estimation approach was used to test for the two-way interaction between Nomad reputation and earnings management. Findings This paper found evidence that more reputable Nomads on the AIM play a significant role in constraining the use of accrual-based and real-based earnings management during the IPO year by their advisee IPO firms. This is also the first evidence on the significant role of reputable financial institutions and intermediaries in monitoring the financial reporting quality in less regulated markets such as the AIM in the UK.
本研究考察了提名顾问(Nomad)的声誉是否会影响在英国伦敦证券交易所另类投资市场(AIM)上市的首次公开发行(IPO)公司的应计盈余和实际盈余管理。动机和理论推理虽然Nomads在AIM中的作用是确保其被咨询公司财务报告质量完整性的重要决定因素,但迄今为止,还没有对Nomads对此类报告活动的影响进行分析。本研究的主要假设检验了任命声誉较好的Nomad的IPO公司在IPO期间是否表现出较低的基于权责发生制和基于实际的盈余管理水平。本研究的初始样本包括1998年1月至2008年12月期间在AIM上市的所有IPO公司。在将样本限制为非金融IPO公司,并提供必要的数据来估计应计盈余和实际盈余管理以及Nomad声誉之后,最终样本由432家IPO公司组成,这些公司在样本期间由80名Nomad支持。本文考察了两种真实盈余管理活动:基于销售的操纵和基于可自由支配费用的操纵。可自由支配的应计利润被估计为应计盈余管理的代理。为了构建Nomad声誉(Nomad)的未加权指数,我们手动收集了Nomad支持的ipo数量、Nomad支持的ipo收益、Nomad的年龄和Nomad的信用评分等数据。根据先前的研究,我们采用了几种技术和回归来检验游牧民声誉与应计盈余管理和实际盈余管理之间的假设关系。在稳健性方面,我们使用Heckman和工具变量(IV)回归来控制样本选择偏差,并使用三阶段最小二乘(3SLS)估计方法来检验Nomad声誉与盈余管理之间的双向交互作用。本文发现证据表明,AIM上声誉较高的Nomads在其建议的IPO公司在IPO年度使用权责发生制和基于实际的盈余管理方面发挥了重要作用。这也是第一个证据,证明在监管较少的市场(如英国的AIM),信誉良好的金融机构和中介机构在监督财务报告质量方面发挥了重要作用。
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引用次数: 2
The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation 欧洲环境报告的演变:金融和非金融监管的作用
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-05-25 DOI: 10.1142/s1094406022500081
E. Barbu, Liliana Ionescu-Feleagă, Yann Ferrat
Synopsis The research problem We observed the impact of European, international, and national mandatory financial and non-financial regulations on the corporate environmental disclosure of listed companies in the Euronext 100 between 2002 and 2017. Motivation Our study was motivated by the perfect European context created by the implementation of the IASs/IFRSs, mandatory since 2005, to enhance financial statement comparability across European companies, and by the national transposition of the 2014/95/EU Non-Financial Reporting Directive requiring European listed and large corporations to disclose information relative to their environmental footprint starting January 1, 2017. The test hypotheses [Formula: see text]: Financial legislation through the IASs/IFRSs implementation improves the level of environmental disclosure in Europe. [Formula: see text]: Non-financial legislation through the Non-Financial Reporting Directive improves the level of environmental disclosure in Europe. Target population The paper is useful for: (1) researchers wanting to observe the evolution of environmental disclosure in Europe and the main factors influencing it; (2) CEOs and managers who seek to improve their own financial and non-financial reporting; (3) policymakers to know the impact of national and international regulations on environmental disclosure and practices; and (4) users of annual financial statements. Adopted methodology We hand collected data using the financial environmental grid proposed by Barbu et al. [( 2014a ). Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and UK. The International Journal of Accounting, 49(2), 231–247] for both descriptive and monetary items from the annual financial statements of all French, Dutch, Belgian, and Portuguese companies included in the Euronext 100 index. We used descriptive statistics and regression models to analyze this data. Analyses The results are interpreted through the lenses of neo-institutional theory, legitimacy theory, and homogeneity theory. Findings The results show that mandatory financial and non-financial regulations improved the level of environmental disclosure of European companies from different countries over time, but the level of reporting was still very low. The force of coercive isomorphism is not strong enough to cause companies to be more environmentally responsible and to report more, but normative and mimetic isomorphism, and gaining legitimacy, could have a positive influence on the environmental reporting practices of European companies. Taken as a whole, the policy of “one size fits all” is not appropriate for environmental regulation in Europe and needs to be adapted because each country has a specific culture, tradition, and education regarding environmental values. These values should be improved to promote a better environmental conscience, better individual responsibility, and a tangible feeling of truth and transparency
我们观察了2002年至2017年欧洲、国际和国家强制性金融和非金融法规对泛欧100指数上市公司环境信息披露的影响。我们的研究的动机是由国际会计准则/国际财务报告准则的实施所创造的完美的欧洲背景,自2005年以来强制性的,以提高欧洲公司的财务报表可比性,以及2014/95/EU非财务报告指令的国家转换,要求欧洲上市公司和大型公司从2017年1月1日开始披露与其环境足迹相关的信息。检验假设[公式:见文本]:通过实施国际会计准则/国际财务报告准则的金融立法提高了欧洲的环境披露水平。[公式:见正文]:通过非财务报告指令的非财务立法提高了欧洲环境披露的水平。本文的研究有助于:(1)观察欧洲环境信息披露的演变及其主要影响因素;(2)寻求改善自身财务和非财务报告的首席执行官和管理人员;(3)决策者了解国家和国际法规对环境信息披露和实践的影响;(四)年度财务报表的使用者。采用的方法我们使用Barbu等人提出的金融环境网格手工收集数据[(2014a)]。遵守国际会计准则/国际财务报告准则的公司的强制性环境披露:法国、德国和英国的案例。国际会计杂志,49(2),231-247]从所有法国、荷兰、比利时和葡萄牙公司的年度财务报表中获得描述性和货币性项目,包括在Euronext 100指数中。我们使用描述性统计和回归模型来分析这些数据。分析结果通过新制度理论、合法性理论和同质性理论进行解释。研究结果表明,随着时间的推移,强制性财务和非财务监管提高了欧洲不同国家公司的环境披露水平,但报告水平仍然很低。强制同构的力量不足以使公司对环境更负责,报告更多,但规范和模仿同构,并获得合法性,可以对欧洲公司的环境报告实践产生积极影响。作为一个整体,“一刀切”的政策并不适合欧洲的环境监管,需要进行调整,因为每个国家在环境价值方面都有特定的文化、传统和教育。这些价值观应该得到改善,以促进更好的环境意识,更好的个人责任,以及在披露中切实感受到真相和透明度,所有这些都能产生真正的环境实践和可靠的报告,而不会有任何“漂绿”的痕迹。
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引用次数: 4
Discussion of “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation” 讨论“欧洲环境报告的演变:金融和非金融监管的作用”
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-05-25 DOI: 10.1142/s1094406022800038
A. Charitou
Although regulation on corporate social and environmental reporting in Europe has grown in recent years, there has been limited empirical research on the level, quality, and economic consequences of this regulated disclosure. Barbu, Feleaga and Ferrat (2022) advance our understanding of the impact of European Union legislation on the quantity of corporate environmental disclosures in Europe, showing that regulations improve the level of environmental disclosure. Future research on environmental reporting should provide more in-depth economic intuition and address issues related to differences in cross-country analyses, as well as investigate in more depth both the level and quality of increased disclosure on social and environmental issues, the factors influencing this type of disclosure, and any economic consequences.
尽管近年来欧洲对企业社会和环境报告的监管有所加强,但对这种监管披露的水平、质量和经济后果的实证研究有限。Barbu、Feleaga和Ferrat(2022)进一步理解了欧盟立法对欧洲企业环境披露数量的影响,表明法规提高了环境披露水平。未来对环境报告的研究应提供更深入的经济直觉,解决与跨国分析差异有关的问题,并更深入地调查社会和环境问题披露增加的水平和质量、影响这类披露的因素以及任何经济后果。
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引用次数: 0
Financial and Non-Financial Tools Useful for Exhaustive Corporate Environmental Disclosure and Practices 对详尽的企业环境披露和实践有用的财务和非财务工具
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-05-25 DOI: 10.1142/s1094406022500093
E. Barbu, Liliana Ionescu-Feleagă, Yann Ferrat
This paper offers our insights concerning the issues raised by Prof. Charitou (2022) [Discussion of “The evolution of environmental reporting in Europe: The role of financial and non-financial regulation”. The International Journal of Accounting, 57, a–b] in commentaries on the article “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation” [Barbu, E. M., Feleaga, L., & Ferrat, Y. (2022). The International Journal of Accounting, 57, c–d]. As suggested by Charitou (2022), we explain the pertinence of our financial environmental grid of 12 items based on IAS/IFRS, and we propose a complementary non-financial environmental grid of almost 100 elements useful to ensure an exhaustive analysis of corporate environmental disclosure and environmental governance. Furthermore, we analyzed the results through the influence of national regulation on environmental disclosure and practices, and we explain why it is important to work on the synergy among environmental, social, and economic pillars and with the Sustainable Development Goals (SDGs) to improve corporate social and environmental responsibility.
这篇论文提供了我们对教授提出的问题的见解。Charitou(2022)[讨论“欧洲环境报告的演变:金融和非金融监管的作用”。《国际会计杂志》,57,a–b]在评论文章“欧洲环境报道的演变:财务和非金融管制的作用”[Barbu,E。M.、Feleaga,L.和Ferrat,Y.(2022)。《国际会计杂志》,57,c–d]。正如Charitou(2022)所建议的那样,我们解释了基于国际会计准则/国际财务报告准则的12项财务环境网格的相关性,并提出了一个由近100个元素组成的补充非财务环境网格,有助于确保对公司环境披露和环境治理进行详尽分析。此外,我们通过国家监管对环境披露和实践的影响分析了结果,并解释了为什么在环境、社会和经济支柱之间以及与可持续发展目标(SDG)之间发挥协同作用以提高企业的社会和环境责任很重要。
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引用次数: 1
INFLUENCE OF CREDIT MANAGEMENT ON FINANCIAL INTERMEDIATION EFFICIENCY OF DEPOSIT TAKING SACCOS’S IN KENYA 信贷管理对肯尼亚储蓄银行金融中介效率的影响
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-03-23 DOI: 10.47941/jacc.794
P. K. Muriithi, T. Nasieku, F. Memba
Purpose: The regulation of Deposit Taking Saving and Credit Co-operative societies was expected to enhance transparency and accountability in the management of DT SACCO’s and thus protecting the interests of members. This was expected to lead to better service to members through provision of timely loans and advances with minimal risk exposures. SACCO’s have been identified as major financial player away from the Commercial Banks thus important in financial intermediation. Thus, the current study on the influence of credit management on financial intermediation efficiency of DT SACCO’s in Kenya. Methodology: The study targeted 174 DT SACCO’s operating in Kenya as at 31st December 2019. Data analysis was done using both descriptive and inferential statistics. Descriptive statistics used in the study included measures of central tendency; mean; dispersion and standard deviation. Inferential statistics used included correlation and regression analysis. Results: The study findings showed that there was a persistent increase in financial intermediation efficiency within the period under study and thus can be concluded that as DT SACCOs complied with credit managementon their financial intermediation efficiency improved. Unique Contribution to Theory, Practice and Policy: Pure efficiency was lower than scale efficiency throughout the period under study, thus there is need for management to examine their performance inefficiencies so as to minimize wastages and spillage of performance opportunities.
目的:对存款储蓄和信用合作社的监管预计将提高存款储蓄和信用合作社管理的透明度和问责制,从而保护成员的利益。预计这将通过提供及时的贷款和垫款,使风险降到最低,从而为成员提供更好的服务。SACCO已被确定为商业银行之外的主要金融参与者,因此在金融中介中很重要。因此,目前研究的是信贷管理对肯尼亚DT SACCO金融中介效率的影响。方法:该研究针对截至2019年12月31日在肯尼亚运营的174家DT SACCO。数据分析使用描述性和推断性统计。研究中使用的描述性统计包括集中趋势测量;意思是;分散度和标准差。使用的推论统计包括相关和回归分析。结果:研究结果表明,在研究期间,金融中介效率持续提高,因此可以得出结论,DT SACCOs的金融中介效率随着信用管理的实施而提高。对理论、实践和政策的独特贡献:在整个研究期间,纯粹效率低于规模效率,因此管理层需要检查其绩效效率低下,以尽量减少绩效机会的浪费和溢出。
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引用次数: 1
How Does Corporate Social Responsibility Moderate the Adverse Effects of Product Failure in Social Media? 企业社会责任如何缓和社交媒体中产品失效的不利影响?
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-03-12 DOI: 10.1142/s1094406022500032
Sonia Cho, Ka Wai Choi, S. Y. Ho, Dixin Wu
The research problem: This paper investigates how corporate social responsibility (CSR) moderates the adverse effect of product failure on promoting tweeting about a firm’s products, which subsequently affects sales growth. Motivation or theoretical reasoning: Under the social contract theory, high-CSR-performance firms gain social approval and acceptance as they are perceived to have fulfilled their obligations and met society’s expectations. Society is more forgiving to these firms when they are involved in negative events such as product failure. The test hypotheses: We hypothesized that firms’ CSR performance moderates the negative effect of product failure on tweet sentiment and that the increase in tweet sentiment leads to higher future sales growth. Target population: We focused on the automotive industry due to its vast consumer base. We sampled all 16 car manufacturers that operate in the US. Adopted methodology: Using aspect-based sentiment analysis, we identified 302,718 tweets from Twitter about the quality of cars and extracted the tweet sentiment. We used the car recall records to proxy for product failure. Analyses: Multivariate regressions were used to test our hypotheses. Findings: We found that firms’ CSR mitigates the negative effect of product failure on tweet sentiment about product quality and, subsequently, promotes sales growth. Our findings show that firms with strong CSR received significantly more net positive tweets than did those with weak CSR. Moreover, a 10% increase in net positive tweets was associated with a 0.43% increase in quarterly sales growth ([Formula: see text]). Of the three CSR types, governance CSR exerted the strongest effect on tweet sentiment and environmental CSR the second, while social CSR ranked the third. This paper extends the literature by investigating the effect of CSR on sales growth by altering social media tweeting.
研究问题:本文调查了企业社会责任(CSR)如何调节产品失败对推广公司产品推特的不利影响,从而影响销售增长。动机或理论推理:在社会契约理论下,高企业社会责任绩效企业在被认为履行了义务并满足了社会期望时,会获得社会认可和接受。当这些公司卷入产品故障等负面事件时,社会会更加宽容他们。测试假设:我们假设企业的企业社会责任表现调节了产品失败对推特情绪的负面影响,推特情绪增加会导致未来更高的销售增长。目标人群:我们专注于汽车行业,因为其庞大的消费者基础。我们对在美国运营的所有16家汽车制造商进行了抽样。采用的方法是:使用基于方面的情绪分析,我们从推特上识别了302718条关于汽车质量的推文,并提取了推文情绪。我们用汽车召回记录来代替产品故障。分析:采用多元回归检验我们的假设。研究结果:我们发现,企业的社会责任减轻了产品失败对推特上对产品质量的负面影响,从而促进了销售增长。我们的研究结果表明,企业社会责任强的公司收到的净正面推文明显多于企业社会责任弱的公司。此外,净正面推文增长10%与季度销售额增长0.43%有关([公式:见正文])。在三种企业社会责任类型中,治理企业社会责任对推特情绪的影响最大,环境企业社会责任第二,社会企业社会责任排名第三。本文通过改变社交媒体推特来调查企业社会责任对销售增长的影响,从而扩展了文献。
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引用次数: 2
National Cultural Dimensions and Adoption of the International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs) 国家文化层面和中小企业采用国际财务报告准则
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-03-07 DOI: 10.1142/s1094406022500044
Karim Mhedhbi, Moez Essid
The research problem: This study investigates whether the adoption of the International Financial Reporting Standard (IFRS) for small- and medium-sized entities (SMEs) is linked to national culture. Motivation or theoretical reasoning: Little is known about the role of cultural dimensions in explaining countries’ adoption of the IFRS for SMEs. Focusing on this topic could contribute to a better understanding of the adoption of the IFRS for SMEs and would enrich the international accounting literature. Conducting a specific empirical investigation into the IFRS for SMEs is motivated by the difference between the full IFRS and the IFRS for SMEs, by the inherent characteristics of SMEs, and by differences between the number of countries that adopted the full IFRS and those that have adopted the IFRS for SMEs. The test hypotheses: We used Hofstede’s dimensions of national culture (Power Distance, Individualism, Masculinity, Uncertainty Avoidance, Long-term Orientation, and Indulgence) to capture a country’s culture. We expected that these six dimensions would play a crucial role in countries’ decision to adopt the IFRS for SMEs. Based on previous relevant studies, we developed a research hypothesis for each of the mentioned cultural dimensions. Target population: We selected the 101 countries included in Hofstede’s study. For each country, we looked at the data available on the IFRS website to identify its position in relation to the IFRS for SMEs. The final sample included 97 countries. Adopted methodology: After classifying countries in three groups (Non-Adopters, Voluntary Adopters, and Mandatory Adopters), we performed several statistical regressions with adoption of the IFRS for SMEs as the dependent variable and the cultural dimensions as the relevant independent variables. Analyses: Among others, we used several logistic regressions to estimate the association between national culture and the use of the IFRS for SMEs. We initially performed a statistical estimation for each of the six dimensions of national culture. Then, we included all cultural dimensions simultaneously. Finally, we performed robustness tests by applying multinomial regressions and focusing on the group of full IFRS adopters. Findings: Empirical results revealed that the adoption of the IFRS for SMEs was less likely in countries with the highest levels of individualism. This conclusion held for both Mandatory and Voluntary Adopters. In contrast, the other dimensions of national culture were not significant in explaining the adoption of the IFRS for SMEs by national accounting regulators.
研究问题:本研究调查了中小企业采用《国际财务报告准则》是否与国家文化有关。动机或理论推理:人们对文化层面在解释各国对中小企业采用《国际财务报告准则》方面的作用知之甚少。关注这一主题有助于更好地了解中小企业采用《国际财务报告准则》的情况,并将丰富国际会计文献。对《中小企业国际财务报告准则》进行具体的实证调查的动机是,《中小企业财务报告准则全文》与《中小企业会计报告准则》之间存在差异,中小企业的固有特征,以及采用《中小企业报告准则全文》的国家数量与采用《中小企财务报告准则的国家数量之间存在差异。测试假设:我们使用霍夫斯泰德的民族文化维度(权力距离、个人主义、男性气概、避免不确定性、长期取向和放纵)来捕捉一个国家的文化。我们预计,这六个方面将在各国决定采用中小企业国际财务报告准则方面发挥关键作用。在先前相关研究的基础上,我们对上述每一个文化维度都提出了一个研究假设。目标人群:我们选择了霍夫斯泰德研究中的101个国家。对于每个国家,我们查看了《国际财务报告准则》网站上的可用数据,以确定其与中小企业《国际财务报表准则》的关系。最终样本包括97个国家。采用的方法:在将国家分为三组(非采用者、自愿采用者和强制采用者)后,我们进行了几次统计回归,采用中小企业国际财务报告准则作为因变量,文化维度作为相关自变量。分析:除其他外,我们使用了几个逻辑回归来估计民族文化与中小企业使用《国际财务报告准则》之间的关联。我们最初对民族文化的六个维度中的每一个进行了统计估计。然后,我们同时包含了所有的文化维度。最后,我们通过应用多项回归进行了稳健性测试,并将重点放在完全采用IFRS的群体上。调查结果:实证结果显示,在个人主义程度最高的国家,中小企业采用《国际财务报告准则》的可能性较小。这一结论适用于强制收养者和自愿收养者。相比之下,国家文化的其他方面在解释国家会计监管机构采用中小企业国际财务报告准则方面并不重要。
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引用次数: 1
Discussion of “Consistency in Management Earnings Guidance Patterns” 论“管理盈余导向模式的一致性”
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-02-11 DOI: 10.1142/s1094406022800026
Georgia Siougle
In this discussion of Tang [( 2022 ). Consistency in management earnings guidance patterns, The International Journal of Accounting, 57, p–p. https://doi.org/xxxx], I point out the research design considerations and provide some directions for future research in the area of voluntary disclosures related to management earnings guidance.
在此讨论唐[(2022)]。管理盈余指导模式的一致性,《国际会计杂志》,57,p-p。https://doi.org/xxxx],我指出了研究设计的考虑因素,并为未来的研究提供了一些方向与自愿披露相关的管理层盈余指导。
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引用次数: 0
Should I Trust You? Bidder’s Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements 我应该相信你吗?投标人的盈利质量作为盈利协议可信度的指标
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2022-02-04 DOI: 10.1142/s1094406022500020
A. Prencipe, Luca Viarengo
The research problem This paper aims to test whether an acquirer’s past earnings quality (proxied by the level of earnings management) serves as an indicator of its trustworthiness in view of the inclusion of an earnout agreement in an acquisition contract. Motivation Prior studies highlighted the benefits of earnout agreements, showing that they help reduce adverse selection problems and valuation risk faced by the acquirers. However, not much attention has been paid to the risks that these contracts entail. The majority of earnouts are based on accounting performance measures, which may be subject to earnings management by the acquirer to reduce, or even avoid, contingent payments. Therefore, the decision to include an earnout in an acquisition may depend on the sellers’ perceived probability that the acquirer will use opportunistic tactics to avoid the contingent payment, as indicated by the acquirer’s past behavior. The test hypotheses Hypothesis 1: The likelihood of inclusion of earnouts in acquisition deals is negatively associated with the level of earnings management in the acquirer’s past financial statements. Hypothesis 2: The relation between earnings management and the use of earnouts is stronger when the bidder has no acquisition track record. Target population M&A advisors, financial analysts, stakeholders of companies engaging in M&A deals. Adopted methodology Logit regressions, propensity score matching analyses for robustness. Analyses Using a sample of 8,968 acquisition deals completed by US listed companies between 2002 and 2014, we examine the association between the use of earnouts and bidder’s earnings quality (proxied by the level of earnings management) controlling for the determinants of the use of earnouts described by previous literature. We collected acquisitions data from Thomson ONE Banker and accounting information from Compustat. Using logit models, we regress the choice to include an earnout in an M&A deal on several earnings management proxies and on the interaction between the latter variables and bidder’s acquisition track record. Findings We find robust evidence that the level of the acquirer’s past earnings management is negatively associated to the probability of inclusion of an earnout in acquisition contracts. This association is stronger if the bidder has no prior acquisition history and is robust to various measures of earnings management and to controls for other external monitoring mechanisms.
本文旨在检验在收购合同中包含盈利能力协议的情况下,收购方过去的盈余质量(以盈余管理水平为代理)是否可以作为其可信度的指标。先前的研究强调了盈利协议的好处,表明它们有助于减少收购方面临的逆向选择问题和估值风险。然而,人们对这些合同所带来的风险并没有给予太多关注。大多数收益是基于会计业绩衡量标准的,这些指标可能受制于收购方的盈余管理,以减少甚至避免或有支付。因此,在收购中纳入获利的决定可能取决于卖方感知到的可能性,即收购方将使用机会主义策略来避免或有支付,这一点由收购方过去的行为表明。假设1:收购交易中包含盈利的可能性与收购方过去财务报表中的盈余管理水平呈负相关。假设2:当投标人没有收购记录时,盈余管理与盈余使用之间的关系更强。目标人群:并购顾问、金融分析师、参与并购交易的公司的利益相关者。采用Logit回归方法,倾向评分匹配分析稳健性。利用2002年至2014年间美国上市公司完成的8,968笔收购交易的样本,我们检验了盈余使用与投标人盈余质量(以盈余管理水平为代表)之间的关联,控制了先前文献中描述的盈余使用的决定因素。我们从Thomson ONE Banker收集了收购数据,从Compustat收集了会计信息。使用logit模型,我们对并购交易中包含盈利的选择进行了回归,包括几个盈余管理代理以及后一个变量与投标人收购记录之间的相互作用。我们发现强有力的证据表明,收购方过去盈余管理水平与收购合同中包含盈利的可能性呈负相关。如果竞标者之前没有收购历史,并且对各种盈余管理措施和其他外部监控机制的控制都很稳健,那么这种联系就会更强。
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引用次数: 2
Author Index VOLUME 56 (2021) 作者索引第56卷(2021)
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-12-01 DOI: 10.1142/s1094406021990018
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引用次数: 0
期刊
International Journal of Accounting
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