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International Journal of Accounting最新文献

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Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis” “文化如何影响管理者的盈余管理行为?”来自跨国分析的证据”
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-04-16 DOI: 10.1142/S1094406021800068
S. Radhakrishnan, S. Janakiraman
We provide a framework that builds upon the findings of Chaney, Lodh and Nandy (2021) for future research to examine the mechanism through which national culture is related to earnings management. In particular, the framework can be used to examine how specific contexts, reference points, corporate culture and economic institutions affect the relation between national culture and earnings management.
我们为未来的研究提供了一个框架,该框架建立在Chaney、Lodh和Nandy(2021)的研究结果的基础上,以检验民族文化与盈余管理相关的机制。特别是,该框架可用于研究特定背景、参考点、企业文化和经济制度如何影响国家文化与盈余管理之间的关系。
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引用次数: 0
A Reply to the Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis” 对“文化如何影响管理者盈余管理行为”讨论的回答?来自跨国分析的证据”
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-03-31 DOI: 10.1142/S109440602180007X
Paul Chaney, S. Lodh, M. Nandy
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引用次数: 0
Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” “强制性非财务风险披露质量与审计事务所、合伙人特征的调节效应”探讨
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-03-24 DOI: 10.1142/S1094406021800044
D. Hay
The paper on mandatory nonfinancial risk disclosures and the effect of auditor characteristics examines a topical issue and finds unexpected results. It finds that there is no overall Big 4 effect, but that some of the Big 4 audit firms are associated with a higher quality of risk disclosure. Audit partners with wider experience, and female auditors, are associated with better risk disclosure. I review the paper, applying a predictive validity model. I suggest areas where research on this issue could be further developed.
关于强制性非财务风险披露和审计师特征的影响的论文研究了一个热点问题,并发现了意想不到的结果。研究发现,总体上没有四大效应,但四大审计公司中的一些与更高质量的风险披露有关。具有更广泛经验的审计合作伙伴和女性审计师与更好的风险披露有关。我复习了这篇论文,应用了一个预测有效性模型。我建议在哪些领域可以进一步发展对这一问题的研究。
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引用次数: 1
Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries 新兴国家企业信息化、信息环境与会计质量
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-03-01 DOI: 10.1142/s1094406021500049
Orleans Silva Martins, L. Barros
Using standard proxies for accounting quality, with a focus on earnings persistence and earnings management, we examine how the association between firm-level informativeness and accounting quality varies according to the quality of the country-level information environment. Our sample comprises over 15,000 publicly traded firms from 21 countries included in the Morgan Stanley Capital International (MSCI) Emerging Markets Index, between the years 2000 and 2016. Using novel proxies that aggregate several firm- or country-level characteristics associated with lower information asymmetry or higher-quality information environment, we find that in emerging markets with weaker information environments, the positive association between firm-level informativeness and accounting quality is more pronounced, suggesting that greater firm-level informativeness may partially compensate for weaker country-level institutions. Consistent with the substitution effect, we also document that the positive association between firm-level informativeness and stock market performance is greater in emerging countries with weaker information environments.
使用会计质量的标准代理,重点关注盈余持续性和盈余管理,我们研究了公司层面的信息性和会计质量之间的关联如何随着国家层面信息环境的质量而变化。我们的样本包括2000年至2016年间摩根士丹利资本国际新兴市场指数中21个国家的15000多家上市公司。使用新的代理来聚合与较低的信息不对称或较高质量的信息环境相关的几个公司或国家层面的特征,我们发现在信息环境较弱的新兴市场中,公司层面的信息性与会计质量之间的正关联更为显着,这表明,更大的企业层面的信息性可能会部分弥补较弱的国家层面的制度。与替代效应一致,我们还发现,在信息环境较弱的新兴国家,企业层面的信息性与股市表现之间的正相关更大。
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引用次数: 10
The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study 信息环境对会计质量的影响:一个跨国、跨层次研究的思考
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-01-23 DOI: 10.1142/S1094406021800020
Minyue Dong
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引用次数: 0
Book Review 书评
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-01-20 DOI: 10.1142/s1094406021800032
Noah P. Barsky
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引用次数: 0
Bridging Accounting and Corporate Governance: New Avenues of Research 衔接会计与公司治理:新的研究途径
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2021-01-08 DOI: 10.1142/S1094406021800019
Ruth V. Aguilera, Kurt A. Desender, Mónica López-Puertas Lamy
This paper draws on the articles in the Forum on Corporate Governance to discuss how corporate governance and accounting research complement each other well in explaining how companies are governed...
本文借鉴《公司治理论坛》上的文章,探讨公司治理与会计研究如何在解释公司治理方面相辅相成。
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引用次数: 1
On Adoptions of IFRS by Jurisdictions 论司法管辖区对《国际财务报告准则》的采用
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-12-24 DOI: 10.1142/s1094406022800014
C. Nobes
Elsewhere in this issue, Song and Trimble (in press; hereafter ST) present proposals for a method of classifying jurisdictions by the degree to which they have adopted IFRS. ST apply the method to many jurisdictions over 30 years. This classification can be useful to both qualitative and quantitative researchers. As ST suggest, the classification will need to be kept up to date. In that context, this commissioned paper discusses possible enhancements to their method. I suggest that ST’s tables are too ambitious in trying to cover six dimensions: country, year, type of GAAP, range of firms covered, whether the GAAP is required or merely permitted, and the degree of compliance by firms. I would reduce ST’s 13 IFRS statuses to five types of GAAP.
在本期的其他地方,Song和Trimble(出版中;以下简称ST)提出了根据其采用《国际财务报告准则》的程度对司法管辖区进行分类的方法建议。ST在30多年的时间里将该方法应用于许多司法管辖区。这种分类对定性和定量研究人员都很有用。正如ST所建议的,分类需要保持最新。在这种情况下,这篇委托撰写的论文讨论了对其方法的可能改进。我认为ST的表格过于雄心勃勃,试图涵盖六个维度:国家、年份、GAAP类型、涵盖的公司范围、是否需要或仅仅允许GAAP,以及公司的合规程度。我将把ST的13种IFRS状态减少到五种类型的GAAP。
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引用次数: 2
The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers 全球采用国际财务报告准则的历史和现状:研究人员面临的障碍和机遇
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-12-16 DOI: 10.1142/s1094406022500019
Xiaoxiao Song, Madeline Trimble
The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This definitive data, including an extensive online dataset, was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential challenges in identifying IFRS adoption types and dates as well as provide areas of future research that can benefit from our dataset, which can be accessed online https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/ .
采用某种形式的国际财务报告准则(IFRS)的国家数量每年都在增长。然而,现有文献普遍忽略了采用国际财务报告准则的不同类型和复杂时机。我们的论文提供了全球195个国家和地区的国际财务报告准则采用日期和类型的交叉参考。这些明确的数据,包括广泛的在线数据集,旨在帮助研究人员更好地识别其实证研究中使用的样本中采用国际财务报告准则的事件。此外,我们强调了在确定国际财务报告准则采用类型和日期方面的潜在挑战,并提供了可以从我们的数据集中受益的未来研究领域,该数据集可在线访问https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/。
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引用次数: 13
Author Index Volume 55 (2020) 作者索引第55卷(2020)
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-12-01 DOI: 10.1142/s1094406020990012
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引用次数: 0
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International Journal of Accounting
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