British Accounting Review最新文献

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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 Epub Date: 2024-10-16 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 Epub Date: 2023-11-10 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 Epub Date: 2024-10-09 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。

引用次数: 0

Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success? 奖励式众筹的自由裁量权：项目所有者是否靠口才获得成功？

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 Epub Date: 2024-06-21 DOI: 10.1016/j.bar.2024.101433

Douglas Cumming , Yihui Lan , Yuan George Shan , Junru Zhang

This study examines the relationship between abnormal tone and project performance of reward-based crowdfunding (RBC) using the Kickstarter data from 2009 to 2020. We document a negative relationship between abnormal tone and the success of a project in the RBC campaign section, while a positive impact in the Risks and Challenges section. This outcome remains robust to a variety of sensitivity tests and after accounting for potential endogeneity concerns. Cross-sectional analyses reveal that the effect of abnormal tone in RBC on project success is contingent on project quality and legal jurisdiction. Further investigation of the concurrent effect of abnormal tone in the two sections shows that an increase in the discretionary tone, given that it is overly optimistic, has a negative effect on funding performance. Last, based on a machine learning Sent-Latent Dirichlet Allocation model, we explore up to 70 specific risk categories embedded in Kickstarter projects, and we find that eight of them are strongly and negatively associated with project success. Our paper provides valuable insights into the significance of disclosure and sheds light on the ongoing and increased regulations on crowdfunding platforms.

本研究利用 Kickstarter 2009 年至 2020 年的数据，研究了异常语调与奖励式众筹（RBC）项目绩效之间的关系。我们在 RBC 活动部分记录了异常语调与项目成功之间的负相关关系，而在风险和挑战部分则记录了正向影响。在进行了各种敏感性测试并考虑了潜在的内生性问题后，这一结果仍然是稳健的。横截面分析表明，《风险与挑战》中的异常基调对项目成功的影响取决于项目质量和法律管辖权。对异常语气在两个部分中的并发影响的进一步调查表明，如果语气过于乐观，那么自由裁量语气的增加会对融资绩效产生负面影响。最后，基于机器学习的Sent-Latent Dirichlet Allocation模型，我们探讨了Kickstarter项目中包含的多达70种特定风险类别，发现其中8种与项目成功密切相关，且呈负相关。我们的论文就信息披露的重要性提供了宝贵的见解，并为正在进行和加强的众筹平台监管提供了启示。

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引用次数: 0

The impact of lobbying on managerial short-term resource adjustment decisions 游说对管理者短期资源调整决策的影响

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 Epub Date: 2024-05-12 DOI: 10.1016/j.bar.2024.101391

Johannes Voshaar, Thomas R. Loy, Jochen Zimmermann

This study examines the effect of political lobbying on firms' short-term resource adjustment decisions. Controlling for a wide range of known determinants of managerial cost behaviour, our results suggest that U.S. lobbying firms exhibit significantly less cost stickiness than non-lobbying firms. Lobbying reduces managers' "wait-and-see games" as they obtain preferential access to information on political and legislative processes. With early knowledge of impending (political and regulatory) threats and long-lasting downturns, managers can adjust unutilised capacity more swiftly. This effect is more pronounced for firms without alternative information channels like permanent exchange with regulators. Our findings hold for several robustness checks, for instance, controlling for potential sample selection bias or employing alternative measures of lobbying as well as (political) uncertainty and alternative samples.

本研究考察了政治游说对企业短期资源调整决策的影响。控制管理成本行为的一系列已知决定因素，我们的结果表明，美国游说公司比非游说公司表现出明显更低的成本粘性。游说减少了管理者的“观望游戏”，因为他们可以优先获得有关政治和立法程序的信息。有了对即将到来的（政治和监管）威胁和长期低迷的早期了解，管理者可以更迅速地调整未利用的产能。对于没有其他信息渠道（如与监管机构的长期交流）的公司来说，这种影响更为明显。我们的发现适用于几个稳健性检查，例如，控制潜在的样本选择偏差或采用游说以及（政治）不确定性和替代样本的替代措施。

引用次数: 0

On professional destabilization and accounting self-regulation 关于职业不稳定和会计自律

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 Epub Date: 2024-02-20 DOI: 10.1016/j.bar.2024.101358

Zachary Huxley , Marion Brivot

The accounting profession faces significant upheaval due to numerous destabilizations in its environment, with financialization being particularly impactful. This paper introduces a theoretical framework to dissect how the profession reacts to such disruptions. We posit that destabilizations give rise to novel types of misconduct, leading professional bodies to re-evaluate their definitions of (un)acceptable accounting behaviours. However, the intrinsically nebulous essence of accounting's foundational logic muddies these recalibrations. This vagueness, when paired with evolving misconduct, undermines specific regulatory measures, possibly instigating further destabilization. Our proposed accounting destabilization and regulation framework is exemplified through a case study focusing on the emerging regulation of valuation advisory work – a service line that is emblematic of financialization – in a Canadian provincial jurisdiction. This case underscores the challenges the profession faces due to financialization, highlighting the current regulatory strategy that treats valuation work as a strictly technical process; an approach that we show is inadequate in mitigating valuation-related misconduct. The paper enriches the literature by introducing a novel theoretical framework for evaluating emerging challenges in accounting regulation, and by delineating the case study's repercussions for the evolving financialized landscape of the accounting profession.

会计行业因其所处环境的诸多不稳定因素而面临重大动荡，其中金融化的影响尤为突出。本文介绍了一个理论框架，以剖析会计行业如何应对此类动荡。我们认为，不稳定因素会引发新型不当行为，导致专业机构重新评估其对（不可）接受的会计行为的定义。然而，会计基础逻辑本质上的模糊性使这些重新调整变得模糊不清。这种模糊性与不断演变的不当行为相结合，破坏了具体的监管措施，可能会引发进一步的不稳定。我们提出的框架通过一个案例研究得以体现，该案例研究的重点是加拿大一个省级司法管辖区对估值咨询工作的新兴监管--该服务项目是金融化的象征。该案例强调了金融化给该行业带来的挑战，突出了当前将估值工作视为严格的技术流程的监管策略；我们表明，这种方法不足以减轻与估值相关的不当行为。本文引入了一个新颖的理论框架来评估会计监管中新出现的挑战，并阐述了案例研究对会计行业不断演变的金融化前景的影响，从而丰富了相关文献。

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引用次数: 0

The impact of asset specificity on corporate tax avoidance: Do financial constraints and product market power matter? 资产特殊性对企业避税的影响：财务限制和产品市场力量是否重要？

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 Epub Date: 2024-11-04 DOI: 10.1016/j.bar.2024.101515

Douglas Cumming , My Nguyen

Our findings reveal that asset specificity significantly enhances corporate tax avoidance, with firms exhibiting lower cash effective tax rates. Firms with higher asset specificity also engage in more aggressive tax avoidance strategies, including tax dodging and long-term tax planning. Additionally, our analysis indicates that the positive impact of asset specificity on tax avoidance is less pronounced in firms with lower ESG performance but is more pronounced in those facing negative demand shocks or operating during periods of economic policy uncertainty. We also find that financial constraints and product market power mediate the relationship between asset specificity and tax avoidance, with financial constraints serving as the dominant economic channel. These findings offer new insights into the factors driving corporate tax avoidance and highlight the complex interplay between asset specificity, financial constraints, product market power, and tax planning strategies.

我们的研究结果表明，资产专用性显著提高了企业避税能力，企业表现出较低的现金实际税率。资产专用性较高的企业也会采取更激进的避税策略，包括避税和长期税收规划。此外，我们的分析表明，资产专用性对避税的积极影响在环境、社会和公司治理绩效较低的企业中并不明显，但在面临负面需求冲击或在经济政策不确定时期运营的企业中更为明显。我们还发现，财务约束和产品市场力量是资产专用性与避税之间关系的中介，其中财务约束是最主要的经济渠道。这些发现为企业避税的驱动因素提供了新的视角，并凸显了资产特殊性、财务约束、产品市场力量和税收筹划策略之间复杂的相互作用。

引用次数: 0

Share pledging and corporate misconduct 股票质押和公司不当行为

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 Epub Date: 2024-10-16 DOI: 10.1016/j.bar.2024.101508

Lawrence Kryzanowski , Mingyang Li , Sheng Xu , Jie Zhang

We investigate and find a significant and positive relation between share pledging by controlling shareholders and the likelihood of corporate misconduct. The results remain robust after classifying misconduct into accounting and non-accounting misconduct, and misconduct receiving severe and light penalties. Alleviation of financial constraints, inflation of stock prices, mitigation of margin calls, and expropriation under poor corporate governance are the main motives for corporate misconduct by firms with pledging controlling shareholders. The positive relation between share pledging and corporate misconduct propensity remains after accounting for endogeneity issues, political connections, intensified bank monitoring, and share repurchasers.

我们调查发现，控股股东的股权质押与公司发生不当行为的可能性之间存在明显的正相关关系。将不当行为分为会计不当行为和非会计不当行为，以及受到严厉处罚和轻微处罚的不当行为后，结果依然稳健。缓解资金紧张、哄抬股价、减少追加保证金以及公司治理不善下的征用是控股股东质押股份的公司实施不当行为的主要动机。在考虑了内生性问题、政治关系、银行监管加强和股票回购者等因素后，股票质押与公司不当行为倾向之间的正相关关系依然存在。

引用次数: 0

Endorsement and firm financing: Evidence from government venture capital market in China 背书与企业融资：来自中国政府风险投资市场的证据

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 Epub Date: 2024-08-30 DOI: 10.1016/j.bar.2024.101471

Xiaoxia Huang , Yanchen Jiang , Sushanta Mallick

This study investigates the effect of government venture capital (GVC) investment on firm financing and its underlying mechanism, utilizing 31,299 firm-year observations from 2008 to 2022 in China. The findings reveal that GVC investment enhances target firms’ equity financing, and it is the "stamp of endorsement" by the GVC investment that enhances equity financing for firms. Through a series of tests, the mechanism for the impact of GVC investment on equity financing is established via increased government subsidies and reduced cost of equity. In addition, firms with higher market awareness about GVC and privately-owned firms benefit more in enhancing their equity financing; this further confirms that financing enhancement originates from the government's role through endorsement mechanism in venture capital investment. The results remain robust after several robustness checks.

本文利用2008年至2022年中国31,299个企业年的观察数据，研究了政府风险投资对企业融资的影响及其潜在机制。研究结果表明，全球价值链投资促进了目标企业的股权融资，并且是全球价值链投资的“背书”促进了企业的股权融资。通过一系列的测试，通过增加政府补贴和降低股权成本，建立了全球价值链投资对股权融资的影响机制。此外，市场对全球价值链的认知度越高的企业和民营企业在加强股权融资方面获益越多；这进一步证实了融资的增强源于政府在风险投资中通过背书机制发挥的作用。经过多次稳健性检验后，结果仍然是稳健性的。

引用次数: 0

Carbon emission trading scheme and carbon performance: The role of carbon management system 碳排放权交易机制与碳绩效：碳管理体系的作用

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-05-01 Epub Date: 2024-09-24 DOI: 10.1016/j.bar.2024.101492

Yan Jiang , Le Luo , Albert Tsang , Yueheng Zhang

This study investigates the effects of carbon emission trading schemes (ETSs) on corporate carbon performance, a critical area given the increasing global concern over climate change and the urgent need for effective emissions reduction mechanisms. Using a sample of listed companies in China and employing a difference-in-differences (DID) design, we find that firms participating in a pilot ETS show an improvement in carbon performance. This improvement is primarily attributed to greater low-carbon innovation outputs in the post-ETS period. Further analyses reveal the crucial role that ETSs play in enabling corporate carbon management systems to effectively enhance carbon performance. We also find that resource availability significantly influences the impact of ETSs, and participating firms generally experience economic benefits 3 years post-implementation. Finally, our results suggest that the positive effects of an ETS on carbon performance are replicable in national ETS contexts.

本研究探讨了碳排放交易体系（ets）对企业碳绩效的影响，鉴于全球对气候变化的日益关注和对有效减排机制的迫切需求，这是一个关键领域。以中国上市公司为样本，采用差异中的差异（DID）设计，我们发现参与碳排放交易试点的公司在碳绩效方面有所改善。这一改善主要归因于后排放交易体系时期更大的低碳创新产出。进一步的分析揭示了碳排放交易体系在使企业碳管理系统有效提高碳绩效方面发挥的关键作用。我们还发现，资源可获得性显著影响碳交易体系的影响，参与企业通常在实施后3年获得经济效益。最后，我们的研究结果表明，碳排放交易体系对碳绩效的积极影响在国家碳排放交易体系背景下是可复制的。

引用次数: 0

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