British Accounting Review最新文献

英文中文

Political sentiment and credit ratings 政治情绪和信用评级

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101432

Mostafa Monzur Hasan , Ashrafee Hossain , Haiyan Jiang

This study examines the relationship between firms’ political sentiment (PSENT) and their credit ratings. Using US public firms as the sample, we reveal that PSENT is positively associated with corporate credit ratings. Furthermore, we find evidence indicating that a positive PSENT leads to higher credit ratings, while a negative PSENT results in lower credit ratings. We also demonstrate that PSENT is positively (negatively) associated with the investment grade and rating upgrade (rating downgrade). The cross-sectional analysis indicates that the positive relationship between PSENT and credit ratings is more evident among firms facing severe information asymmetry, financial distress risk, and weaker governance. Additionally, we observe that PSENT leads to higher new debt issuance. Finally, we conduct a survey of credit analysts and find evidence that corroborates our findings from empirical analyses. Overall, our study suggests that PSENT has an essential bearing on corporate credit quality.

本研究探讨了企业政治情绪（PSENT）与企业信用评级之间的关系。以美国上市公司为样本，我们发现 PSENT 与企业信用评级呈正相关。此外，我们发现有证据表明，政治情绪（PSENT）为正值时，信用评级较高，而政治情绪（PSENT）为负值时，信用评级较低。我们还证明，PSENT 与投资等级和评级升级（评级降级）呈正（负）相关。横截面分析表明，在面临严重信息不对称、财务困境风险和治理薄弱的企业中，PSENT 与信用评级之间的正相关关系更为明显。此外，我们还发现 PSENT 会导致新债发行量增加。最后，我们对信用分析师进行了调查，发现有证据证实了我们的实证分析结果。总之，我们的研究表明，PSENT 对企业信用质量有着至关重要的影响。

引用次数: 0

The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6 放松监管要求对企业创新的影响：美国证券交易委员会 12h-6 规则的证据

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101434

Nathan Zhenghang Zhu , Kun Tracy Wang

The US Securities and Exchange Commission implemented Exchange Act Rule 12h-6 in 2007, which made it considerably easier for cross-listed firms in the US market to deregister and terminate their regulatory obligations as US exchange listings. Using a difference-in-differences research design, we predict and find that in the period after the implementation of Rule 12h-6, cross-listed firms have significantly less innovation than non-cross-listed domestic firms, which suggests that Rule 12h-6 impedes innovation in cross-listed firms. This effect is stronger for firms that rely more on external financing, have high R&D intensity, and face greater financial constraints. It is also more pronounced in countries with low investor protection, low regulatory quality, greater differences with the US Generally Accepted Accounting Principles, and less liberalized stock markets. The results of the channel analyses indicate that cross-listed firms experience lower sensitivity of R&D investment to stock price and a decrease in foreign institutional ownership in the post Rule 12h-6 implementation period. Taken together, our findings suggest that Rule 12h-6 reduces the benefits of cross-listing for foreign investors, which hinders innovation in non-US economies.

美国证券交易委员会于 2007 年实施了《交易所法案》第 12h-6 条规则，这使得在美国市场交叉上市的公司更容易撤销注册并终止其作为美国交易所上市的监管义务。利用差异研究设计，我们预测并发现，在 12h-6 规则实施后的一段时间内，交叉上市企业的创新能力明显低于非交叉上市的国内企业，这表明 12h-6 规则阻碍了交叉上市企业的创新。对于更依赖外部融资、研发强度高、面临更多财务限制的企业来说，这种影响更为强烈。在投资者保护程度低、监管质量低、与美国《公认会计原则》差异较大以及股票市场自由化程度较低的国家，这种影响也更为明显。渠道分析的结果表明，在 12h-6 规则实施后，交叉上市企业的研发投资对股价的敏感性降低，外国机构持股比例下降。综上所述，我们的研究结果表明，第 12h-6 条规则减少了交叉上市给外国投资者带来的好处，从而阻碍了非美国经济体的创新。

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引用次数: 0

High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China 高铁、审计合伙人的变更和审计质量：来自中国的证据

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101506

K. Hung Chan , Qiliang Liu , Phyllis Lai Lan Mo , Li Tian

The development of high-speed railways (HSRs) has significant regional economic and social implications. We study a micro externality of such development, namely the impact of HSRs on audit firms' human resource allocation and audit quality. Specifically, we investigate the relationship between the availability of HSRs and audit partner changes across audit offices in China which involves a simultaneous change in audit partner and audit office to reallocate human resources. We find that the advent of HSRs between clients and audit offices increases the likelihood of audit partner changes across audit offices especially for predecessor audit offices with severe human resource constraints due partly to the mandatory auditor rotation requirement. Such audit partner changes across audit offices most likely are reciprocal over time, occur within the optimal HSR transportation interval and can significantly improve audit quality in terms of reducing excessive financing reporting discretions, misstatements and regulatory sanctions, but exert no effect on audit fees. Our study has implications for audit firms’ human resource management in light of infrastructure improvements and for audit policy makers to evaluate the standards for audit partner rotations.

高速铁路的发展具有重要的区域经济和社会影响。我们研究了这种发展的微观外部性，即高铁对审计事务所人力资源配置和审计质量的影响。具体而言，我们调查了中国审计机构的审计合伙人变更与高可靠性报告的可用性之间的关系，这涉及到审计合伙人和审计机构的同时变更，以重新分配人力资源。我们发现，客户和审计机构之间hsr的出现增加了审计机构之间审计合伙人变更的可能性，特别是对于那些由于强制审计人员轮岗要求而存在严重人力资源限制的前任审计机构。这种跨审计办公室的审计合作伙伴变更很可能随着时间的推移是相互的，发生在最佳高铁运输间隔内，并且可以在减少过度融资报告自由裁量权、错报和监管制裁方面显著提高审计质量，但对审计费用没有影响。我们的研究对审计事务所的人力资源管理在基础设施的改善和审计政策制定者评估审计合伙人轮换的标准有启示。

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引用次数: 0

Institutional mechanisms, ownership and bank risk-taking during crises 危机期间的制度机制、所有权和银行风险承担

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101451

Thi Thuy Anh Vo , Nathan Lael Joseph

Previous studies indicate that prior period investor protection, quality of government/institution and ownership have little to no influence on bank risk-taking around crisis periods. Using contemporaneous data for 40 countries, we show that institutional mechanisms, investor protection, bank regulation and supervision (BRS) rules, and ownership, reduced bank risk-taking around the Global Financial Crisis (GFC) and the Eurozone Crisis/Sovereign Debt Crisis periods. Institutional mechanisms have the strongest risk-reducing impacts on bank risk-taking, whereas foreign and government ownership have the weakest impacts. The greater the distance from bank default the lower the likelihood of crisis regimes. Investor protection increased (decreased) the likelihood of the GFC (Eurozone Crisis) regimes. Government ownership increased (decreased) the likelihood of the GFC (Eurozone Crisis) regimes. Using a generalized bivariate copula function, we untangle the relation between crisis regimes and bank risk-taking by showing that higher risk-taking increases the likelihood of crisis regimes.

以往的研究表明，前期投资者保护、政府/机构质量和所有权对银行在危机期间的风险承担影响很小或没有影响。利用40个国家的同期数据，我们发现在全球金融危机（GFC）和欧元区危机/主权债务危机期间，机构机制、投资者保护、银行监管和监管（BRS）规则和所有权降低了银行的风险承担。制度机制对银行风险承担的影响最大，而外资和政府所有权的影响最弱。与银行违约的距离越远，出现危机机制的可能性就越低。投资者保护增加（降低）了欧元区危机（GFC）机制的可能性。政府所有权增加（降低）了欧元区危机（GFC）机制的可能性。使用广义的二元联结函数，我们通过表明高风险会增加危机机制的可能性来解开危机机制与银行风险承担之间的关系。

引用次数: 0

The role of legal, regulatory and political reforms and institutions in influencing accounting and financial outcomes 法律、监管和政治改革及机构在影响会计和财务结果方面的作用

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2025.101647

Grantley Taylor , Douglas Cumming , Donghui Li , Jing Shi

The purpose of this editorial is to provide a summary of how legal, regulatory or political changes or innovations impact accounting or financial outcomes. The intersection of legal, regulatory, and political environments with accounting and financial outcomes is a critical area of study in the field of accounting. Legal frameworks, regulatory bodies, and political decisions create the environment in which financial reporting and accounting practices are developed and enforced. This editorial summarises and discusses five papers that have been included in this special section. A review of the outcomes of such reforms or innovations in these papers provides direct evidence of the effectiveness of policy, which can provide useful and relevant input for any further planned innovations.

本社论的目的是概述法律、监管或政治变革或创新如何影响会计或财务结果。法律、监管和政治环境与会计和财务结果的交集是会计领域研究的一个关键领域。法律框架、监管机构和政治决策创造了财务报告和会计实践得以发展和执行的环境。这篇社论总结并讨论了这一特殊章节中包含的五篇论文。这些文件中对这些改革或创新成果的审查提供了政策有效性的直接证据，可以为任何进一步计划的创新提供有用和相关的投入。

引用次数: 0

How does divergence of control and cash-flow rights influence cost stickiness? 控制权和现金流权的分歧如何影响成本粘性？

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101495

Seungbin Oh , Ahrum Choi

This study investigates whether the degree of cost stickiness depends on the divergence between control and cash-flow rights of ultimate owners using data from 22 countries. Firms with a large divergence between control and cash-flow rights are known to take more opportunistic actions at the expense of minority shareholders. The empirical results show that the magnitude of cost stickiness decreases as the divergence between control and cash-flow rights increases due to the greater incentives to manipulate earnings. Firms use both accruals earnings management (AEM) and real-activities earnings management (REM), and among REM, they adjust production activity and discretionary expense to affect cost. Additional tests show that the negative relationship between the divergence between control and cash-flow rights and cost stickiness is more pronounced in countries with weak economic, legal, and social factors. This paper, by examining the effect of ownership structure on cost behavior as well as its underlying mechanism, broadens the understanding of sticky cost behavior and contributes to the growing body of literature on the convergence of financial and managerial accounting.

本研究利用 22 个国家的数据研究了成本粘性的程度是否取决于最终所有者的控制权和现金流权之间的差异。众所周知，控制权与现金流权之间存在较大差异的公司会采取更多机会主义行动，牺牲小股东的利益。实证结果表明，随着控制权与现金流权之间差异的增大，成本粘性的幅度也会减小，这是因为操纵收益的动机更大。企业同时使用权责发生制收益管理（AEM）和实际活动收益管理（REM），在实际活动收益管理中，企业通过调整生产活动和自由支配费用来影响成本。其他测试表明，在经济、法律和社会因素薄弱的国家，控制权与现金流权的背离与成本粘性之间的负相关关系更为明显。本文通过研究所有权结构对成本行为的影响及其内在机制，拓宽了对粘性成本行为的理解，并为财务会计与管理会计趋同方面日益增多的文献做出了贡献。

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引用次数: 0

Female lead auditors, audit fees, and audit quality 女性首席审计师、审计费用和审计质量

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101497

Tiphaine Jérôme , Cédric Poretti , Alain Schatt

We investigate whether female lead auditors are associated with higher audit fees and audit quality. We expect female lead auditors to have a significant influence on these audit outcomes for two reasons. First, female auditors are more risk averse and less tolerant of opportunistic behaviours than their male counterparts. Second, lead auditors perform more numerous and varied tasks and spend more time on the audit of a given client than concurring auditors. Our results show that female lead auditors are associated with higher audit quality but not with higher audit fees. However, these results only hold for female lead auditors with low client-specific experience (i.e., in a riskier context). Finally, additional analyses suggest that female lead auditors and female concurring auditors have a different influence on audit fees and audit quality.

我们研究了女性首席审计师是否与较高的审计费用和审计质量相关。我们预计女性首席审计师会对这些审计结果产生重大影响，原因有二。首先，女性审计师比男性审计师更厌恶风险，对机会主义行为的容忍度更低。其次，与协审审计师相比，主审审计师执行的任务更多更杂，花在特定客户审计上的时间更长。我们的研究结果表明，女性首席审计师与更高的审计质量有关，但与更高的审计费用无关。然而，这些结果只适用于客户特定经验较少（即风险较高）的女性主审审计师。最后，其他分析表明，女性主审审计师和女性协审审计师对审计费用和审计质量有着不同的影响。

引用次数: 0

Should underwriters be trusted? Reducing agency costs through primary market supervision 保险商应该被信任吗？通过一级市场监管降低代理成本

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101510

Sean Foley , Xiaolu Hu , Haozhi Huang , Jiang Li

We examine the mandated introduction of a supervised auction framework within China's primary bond market. This regulatory intervention resulted in a substantial reduction in debt costs for Chinese Bond issuers, primarily attributed to the alleviation of agency conflicts between underwriters and issuers. Leveraging unique bidder-level data obtained from a lead underwriter, our study provides replicable tools to discern collusive bidding behavior. This sheds light on instances of artificially inflated bond yields, highlighting economically burdensome practices. Our findings can assist regulators, issuers, and investors engaged in unsupervised auction mechanisms. Our insights offer potential enhancements to regulatory frameworks and operational efficiency across various sectors, including securities issuance, construction projects, and procurement.

我们研究了在中国一级债券市场强制引入监督拍卖框架的情况。这一监管干预导致中国债券发行人的债务成本大幅降低，主要原因是承销商和发行人之间的代理冲突得到缓解。利用从主承销商那里获得的独特投标人数据，我们的研究提供了可复制的工具来辨别串通投标行为。这揭示了人为抬高债券收益率的例子，凸显了经济负担沉重的做法。我们的研究结果可以帮助监管机构、发行人和投资者参与无监管的拍卖机制。我们的见解为证券发行、建筑项目和采购等各个领域的监管框架和运营效率提供了潜在的改进。

引用次数: 0

Labor protection and stock price crash risk: Evidence from international equity markets 劳动保护与股价崩盘风险：来自国际股票市场的证据

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2023.101274

Wei Chen , Lili Dai , Xiaohua Fang , Wenjun Zhang

We utilize the exogenous intertemporal variation in employment protection across countries and study the impact of employment protection on international equity markets. We find robust evidence that firms located in countries with weak labor protection regulation exhibit a low level of one-year-ahead stock price crash risks relative to those in countries with strong labor protection regulation. It is consistent with the view that when employees face material unemployment risk, they are more incentivized to engage in information search and analysis, thereby curtailing the effectiveness of managerial bad news hoarding activities (i.e., the protection heightening risk hypothesis). Our findings are robust to a battery of sensitivity tests. Further evidence shows that the impact of employment protection on crash risk is more pronounced for firms with a higher proclivity to suppress bad news and for firms in countries with stronger legal enforcement. Our findings have important implications for policymakers concerning equity extreme risk and labor protection around the globe.

我们利用各国就业保护的外生跨期变化，研究就业保护对国际股票市场的影响。我们发现强有力的证据表明，与劳动保护法规强的国家相比，位于劳动保护法规弱的国家的公司表现出较低的未来一年股价崩盘风险。这与当员工面临重大失业风险时，他们更有动力进行信息搜索和分析，从而削弱了管理层囤积坏消息活动的有效性（即保护加剧风险假说）的观点是一致的。我们的发现在一系列敏感性测试中是可靠的。进一步的证据表明，就业保护对崩溃风险的影响对于那些更倾向于压制坏消息的公司和执法力度更强的国家的公司更为明显。我们的研究结果对全球范围内有关公平极端风险和劳动保护的政策制定者具有重要的启示意义。

引用次数: 0

Lesson from stock price crash: Changes in managerial confidence and incentives 股价暴跌的教训：管理者信心和激励机制的变化

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 DOI: 10.1016/j.bar.2024.101499

Hyeong Joon Kim

This paper investigates the consequences of stock price crashes. I find that stock price crash risk subsequently reduces managerial confidence levels, as proxied by the CEO's option-based and earnings call transcript's text-based measures. I also find that stock price crash risk reduces CEO compensation and equity incentives, suggesting that a firm seeks to adjust managerial incentives after its stock price crashes to prevent future occurrences. Furthermore, CEOs with high confidence are more likely to curtail overinvestment after their crash experiences relative to others, thereby contributing to shareholder value. Overall, this paper provides novel evidence that CEOs and firms appear to learn from their experiences of stock price crashes, suggesting that stock price crashes may induce experience-driven conservatism that influences CEO and corporate decisions.

本文研究了股价暴跌的后果。我发现，股价暴跌风险会降低管理者的信心水平，这可以用首席执行官的期权和财报电话记录的文本衡量标准来表示。我还发现，股价暴跌风险会降低首席执行官的薪酬和股权激励，这表明公司会在股价暴跌后调整管理层的激励机制，以防止未来再次发生股价暴跌。此外，与其他人相比，高信心的首席执行官在经历股价暴跌后更有可能减少过度投资，从而提升股东价值。总之，本文提供了新的证据，证明首席执行官和公司似乎会从股价暴跌的经历中吸取教训，这表明股价暴跌可能会诱发经验驱动的保守主义，从而影响首席执行官和公司的决策。

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全部化学•材料生命科学医学物理工程技术环境•农林材料科学地球科学法学管理学化学环境科学与生态学计算机科学教育学经济学农林科学人文科学生物学数学物理与天体物理心理学综合性期刊其他工业工程理学历史学农学文学信息工程

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全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

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