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Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research 企业合并(和商誉)公认会计准则变化对会计和财务研究的影响
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-06-27 DOI: 10.1142/s1094406020500067
Paul Chaney, Rita Gunn, Debra C. Jeter
The accounting standards related to mergers and acquisitions (M&A) have changed drastically in the past twenty years. In spite of significant debate and arguments that the proposed accounting chang...
在过去的二十年里,与并购相关的会计准则发生了巨大的变化。尽管有许多争论和争论认为,拟议中的会计改革是可行的。。。
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引用次数: 2
FACTORS THAT AFFECT TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES (SMES) IN LUSAKA, ZAMBIA 影响赞比亚卢萨卡中小企业纳税合规的因素
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-06-24 DOI: 10.47941/JACC.415
Mazwi Thabani, Eng Kasongo Mwale Richard
Purpose: Tax is an important stream of revenue for government’s development projects. However, tax compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Lusaka, Zambia to evaluate and rank the factors that encourage non-compliance with tax obligation by SMEs. Methodology : The data analysis was done with the help of the statistical package for service solution (SPSS) and this hypothesis was tested with Microsoft Office Excel 2007 using the one sample z-test computed from the figures obtained in the summary statistics table. Findings: It was found that high tax rates and complex filing procedures are the most crucial factors causing non-compliance of SMEs. Other factors like multiple taxation and lack of proper enlightenment affect tax compliance among the SMEs interviewed only to a lesser extent. Unique contribution to theory, practice and policy: It is recommended that SMEs should be levied lower percentage of taxes to allow enough funds for business development and better chances of survival in a competitive market. The government should also consider increasing tax incentives such as exemptions and tax holidays as these will not only encourage voluntary compliance but also attract investors who are potential viable tax payers in the future.
目的:税收是政府发展项目的重要收入来源。然而,中小企业的税收遵从性较差。因此,本研究以赞比亚卢萨卡的中小企业为研究对象,对促使中小企业不履行纳税义务的因素进行评估和排序。方法:使用SPSS软件进行数据分析,并使用Microsoft Office Excel 2007软件对该假设进行单样本z检验,检验方法由汇总统计表中得到的数据计算得出。研究发现:高税率和复杂的申报程序是导致中小企业不合规的最关键因素。其他因素如多重征税和缺乏适当的启蒙等对受访中小企业纳税合规的影响程度较小。对理论、实践和政策的独特贡献:建议对中小企业征收较低的税率,以便有足够的资金用于企业发展,并在竞争激烈的市场中获得更好的生存机会。政府也应该考虑增加免税和免税期等税收优惠措施,因为这不仅可以鼓励自愿遵守,而且还可以吸引未来有可能成为纳税主体的投资者。
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引用次数: 5
Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters” 关于“审计公司对网络安全风险的评估:来自审计费用和SEC意见函的证据”的讨论
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-06-19 DOI: 10.1142/s1094406019500185
Aaron S. Yoon
The study by Rosati, Gogolin, and Lynn (in this issue) examines the impact of cyber-security incidents on audit fees. Using audit fee as a proxy for audit effort and risk, it takes 168 cyber-securi...
Rosati、Gogolin和Lynn(本期)的研究考察了网络安全事件对审计费用的影响。以审计费用作为审计工作和风险的代理,需要168个网络安全顾问。。。
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引用次数: 1
Book Review 书评
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-06-01 DOI: 10.1142/s1094406020800025
Olga-Chara Pavlopoulou-Lelaki
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引用次数: 0
The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3 非洲自由裁量权的价值:来自获得性无形资产的证据(IFRS 3
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-06-01 DOI: 10.1142/S1094406020500080
Abongeh A. Tunyi, Dimu Ehalaiye, Ernest Gyapong, C. Ntim
This paper examines the value of managerial discretion in financial reporting by exploring the value relevance of intangible assets acquired in business combinations (AIA) before and after the 2008 International Financial Reporting Standard (IFRS) 3 amendment. The 2008 IFRS 3 amendment gave managers the discretion to recognize previously unrecognized intangibles in the target firm, hence, we posit that if managerial discretion improves the quality of financial reporting, we should observe an increase in the value relevance of AIA after the amendment. Our empirical analysis is based on a dataset of 603 mergers announced between 2004 and 2016, across seven African countries. Consistent with our main hypothesis, we find that the value relevance of AIA, predominantly acquired goodwill (AGW), increased after the amendment, suggesting that managerial discretion improves the quality of financial information. Our results further show that the value of discretion is moderated by the underlying institutional quality, with the value relevance of AIA being greater in high-quality institutional contexts. Our findings are robust to alternative measures of AIA, alternative models for testing value relevance, and various controls for endogeneity. Overall, our findings have important implications for accounting standard-setters, governments, investors, and practitioners.
本文通过探讨2008年国际财务报告准则(IFRS) 3修订前后企业合并(AIA)中获得的无形资产的价值相关性,考察了管理自由裁量权在财务报告中的价值。2008年《国际财务报告准则第3号》(IFRS 3)修订赋予了管理者自由裁量权来确认目标公司先前未确认的无形资产,因此,我们假设,如果管理层自由裁量权提高了财务报告的质量,我们应该观察到修订后友邦保险的价值相关性有所增加。我们的实证分析基于2004年至2016年期间在七个非洲国家宣布的603起合并的数据集。与我们的主要假设一致,我们发现修订后友邦保险的价值相关性增加,主要是获得商誉(AGW),这表明管理层自由裁量权提高了财务信息的质量。我们的研究结果进一步表明,自由裁量权的价值受到潜在制度质量的调节,在高质量的制度背景下,AIA的价值相关性更大。我们的研究结果对于AIA的替代测量、测试价值相关性的替代模型以及内生性的各种控制都是稳健的。总体而言,我们的研究结果对会计准则制定者、政府、投资者和从业人员具有重要意义。
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引用次数: 15
Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains 目标公司盈余管理、收购溢价和股东收益
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-06-01 DOI: 10.1142/S1094406020500092
Javeria Farooqi, S. Jory, T. Ngo
Using a sample of U.S. domestic deals from 1990 to 2016, we find that bidders adjust the amount of premium paid in mergers and acquisitions (M&As) based on the levels of earnings management at target firms. However, the way a firm manipulates earnings upward matters: earnings management via real activities manipulation is more detrimental than discretionary accruals. As a result, target firms that engage in real earnings management receive lower premiums in M&As, while accruals management has no effect on premiums. Correspondingly, we find that the targets’ M&A announcement-period cumulative abnormal returns are inversely related to their level of real earnings management, while the returns are not related to accruals management. Further analyses confirm that target shareholders’ wealth is not only driven by undervaluation, expected synergy, and managerial hubris, but also reflects bidders’ perception of the target firms’ earnings quality based on real earnings management.
使用1990年至2016年的美国国内交易样本,我们发现投标人根据目标公司的盈余管理水平调整并购中支付的溢价金额。然而,公司操纵盈利向上的方式很重要:通过实际活动操纵进行盈利管理比可自由支配的应计项目更有害。因此,从事实际盈余管理的目标公司在并购中获得的溢价较低,而应计项目管理对溢价没有影响。相应地,我们发现标的并购公告期累计异常收益与其实际盈余管理水平呈负相关,而收益与应计项目管理无关。进一步的分析证实,目标股东的财富不仅受到低估、预期协同效应和管理傲慢的驱动,还反映了投标人基于实际盈余管理对目标公司盈余质量的感知。
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引用次数: 2
Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism 英国公司董事会高管薪酬的性别差异:条件保守主义的作用
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-04-14 DOI: 10.1142/S109440602050002X
H. Al‐Shaer, Mostafa Harakeh
We exploit the effectiveness of the [Davies Report (2011). Women on Boards. London: Department for Business, Innovation & Skills], which urged FTSE 350 companies to increase female representation o...
我们利用了戴维斯报告(2011)的有效性。女性进入董事会。英国商业、创新与技能部(Department for Business, Innovation & Skills)敦促富时350指数成分股公司增加女性在……
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引用次数: 16
The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study 性别多样性、董事会员工代表与非财务绩效的关系:一项跨国研究
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-04-14 DOI: 10.1142/s1094406020500018
K. Lopatta, Katarina Böttcher, Sumit K. Lodhia, S. A. Tideman
This paper examines the relationship between the presence of employee representatives and female directors at the board level and a firm’s environmental and corporate social responsibility (CSR) pe...
本文考察了员工代表和女性董事在董事会层面的存在与企业的环境和企业社会责任(CSR)绩效之间的关系。。。
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引用次数: 16
Data Analytics for Accounting International 国际会计数据分析
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-04-14 DOI: 10.1142/S1094406020800013
C. Beuselinck
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引用次数: 0
Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia 北非法语国家会计法规与国际财务报告准则的采用:阿尔及利亚、摩洛哥和突尼斯的经验
IF 2 Q4 Economics, Econometrics and Finance Pub Date : 2020-03-10 DOI: 10.1142/s1094406020500043
Hichem Khlif, Kamran Ahmed, M. Alam
This paper traces the historical developments of accounting regulations in Algeria, Morocco, and Tunisia and uses institutional theory to identify factors affecting International Financial Reporting Standards (IFRS) adoption as the national accounting standards in these countries. We find that the extent of convergence with IFRS in Algeria is higher compared to Morocco and Tunisia. This has been mostly due to greater foreign investor flows from Western countries in Algeria during the last decade, the dominant position of international Big-4 audit firms, and strong trade relationship of Algeria with the European Union (EU) compared with Morocco and Tunisia. We discuss the main challenges faced by these three countries in converging toward IFRS. These are underdeveloped equity markets, switching from French fiscal-oriented accounting systems to Anglo-Saxon accounting systems, and are characterized by lack of knowledge of principles-based IFRS by local professional accountants. Moreover, the convergence with IFRS in these countries is confronted by the prevailing small and medium-sized firms in the economic environment, difficulty in fair-value measurement in these settings, and the cost of convergence for companies. Our study has policy implications for those countries sharing similarities with these settings and have undertaken steps to implement IFRS.
本文追溯了阿尔及利亚、摩洛哥和突尼斯会计法规的历史发展,并利用制度理论来确定影响这些国家采用国际财务报告准则(IFRS)作为国家会计准则的因素。我们发现阿尔及利亚与国际财务报告准则的趋同程度高于摩洛哥和突尼斯。这主要是由于在过去十年中,来自西方国家的更多外国投资者流入阿尔及利亚,国际四大审计公司的主导地位,以及与摩洛哥和突尼斯相比,阿尔及利亚与欧盟(EU)的牢固贸易关系。我们将讨论这三个国家在向国际财务报告准则趋同时面临的主要挑战。这些都是不发达的股票市场,从法国以财政为导向的会计制度转向盎格鲁-撒克逊会计制度,其特点是当地专业会计师缺乏基于原则的国际财务报告准则知识。此外,这些国家与国际财务报告准则的趋同面临着经济环境中普遍存在的中小型企业、在这些环境中公允价值计量的困难以及公司趋同的成本。我们的研究对那些与这些环境有相似之处并已采取措施实施国际财务报告准则的国家具有政策意义。
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引用次数: 15
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International Journal of Accounting
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