Accounting and Business Research最新文献

{"title":"Autoimmune Encephalitis with Antibodies Against A-Amino-3hydroxy-5-Methyl-4-Isoxazolepropionic Acid Receptor and γ-Aminobutyric Acid-Beta Receptor: Case Report.","authors":"Faruk Uğur Doğan, Bedia Samanci, Vuslat Yilmaz, Haşmet Ayhan Hanağasi, İbrahim Hakan Gürvit, Erdem Tüzün, Başar Bilgiç","doi":"10.29399/npa.28388","DOIUrl":"10.29399/npa.28388","url":null,"abstract":"<p><strong>Introduction: </strong>Limbic encephalitis is a rapidly progressing disease that presents with seizures, psychiatric symptoms, and recent memory loss. Detection of more than one autoantibody is a rare condition in this disease where an underlying autoantibody is frequently detected. Although different autoantibodies have been reported in the literature, no case has been reported regarding the association of anti-γ-aminobutyric acid-beta-receptor (anti-GABA_BR) and anti-α-amino-3 hydroxy-5-methyl-4-isoxazolepropionic acid (anti-AMPAR).</p><p><strong>Case: </strong>In this presentation, a 46-year-old female patient with subacute development of short-term memory loss and behavioral symptoms will be described. Anti-GABA_BR and anti-AMPAR were positive in the anti-neuronal antibody panel sent from the cerebrospinal fluid and serum. Small cell lung cancer was detected as a result of malignancy screening tests. The patient's complaints and autoantibody positivity regressed after immunotherapy.</p><p><strong>Conclusion: </strong>In this case report, a case with coexistence of anti-GABA_BR and anti-AMPAR antibodies, which has not been previously reported in the literature, is described. As more cases with the coexistence of these two antibodies are detected, knowledge on clinical aspect, laboratory and treatment will increase.</p>","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"4 1","pages":"94-96"},"PeriodicalIF":1.1,"publicationDate":"2024-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10943937/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80717659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Manipulative overconfidence and the cost of unbiased reporting","authors":"Nikolaj Niebuhr Lambertsen","doi":"10.1080/00014788.2023.2288578","DOIUrl":"https://doi.org/10.1080/00014788.2023.2288578","url":null,"abstract":"I study earnings management in a principal-agent model where the agent is overconfident in their ability to manage earnings, and the principal may induce the agent to communicate earnings truthfull...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"5 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139462508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Earnings management by acquiring firms in cash mergers","authors":"Kamran T. Malikov, Alaa Mansour Zalata","doi":"10.1080/00014788.2023.2288567","DOIUrl":"https://doi.org/10.1080/00014788.2023.2288567","url":null,"abstract":"We examine earnings management by cash bidders with debt financing. We hypothesise and find that highly leveraged cash bidders seeking to fund bids with debt manage earnings in the pre-merger perio...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"17 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139462341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty","authors":"Henrik Nielsen, Thomas Toldbod, Thomas Borup Kristensen","doi":"10.1080/00014788.2023.2267443","DOIUrl":"https://doi.org/10.1080/00014788.2023.2267443","url":null,"abstract":"The literature recognises that the activities of contemporary finance functions are expanding. Guided by the competing values framework, we group the results of previous research into four roles pe...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"29 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139412902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting and Business Research – ESG themed issue","authors":"Mark Clatworthy, Juan Manuel Garcia Lara, Edward Lee","doi":"10.1080/00014788.2024.2282208","DOIUrl":"https://doi.org/10.1080/00014788.2024.2282208","url":null,"abstract":"Published in Accounting and Business Research (Vol. 54, No. 1, 2024)","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"164 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138825749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Integrating contemporary accounting and international business research: progress so far and opportunities for the future","authors":"Salvador Carmona, Igor Filatotchev, Jan Hendrik Fisch, Gilad Livne","doi":"10.1080/00014788.2023.2271295","DOIUrl":"https://doi.org/10.1080/00014788.2023.2271295","url":null,"abstract":"To date, the accounting and international business (IB) research fields have been developing rather independently, although some cross-discipline fertilisation is emerging. This paper aims to illus...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"11 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138682698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’","authors":"Simon Dermarkar, Anna Samsonova-Taddei, Yves Gendron","doi":"10.1080/00014788.2023.2278727","DOIUrl":"https://doi.org/10.1080/00014788.2023.2278727","url":null,"abstract":"Although extant literature has provided accounts of regulatory processes that failed to produce new or improved regulation, we know less about how regulators attempt to devise an ‘illusion of regul...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"14 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138579580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations","authors":"Graeme Harrison, Jinhua Chen, Lu Jiao","doi":"10.1080/00014788.2023.2277919","DOIUrl":"https://doi.org/10.1080/00014788.2023.2277919","url":null,"abstract":"This study examines: (i) the ability of the transformational leadership style of top management to effect holistic accountability in not-for-profit organisations (NFPs) through the use of downward ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"46 7","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138506880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does high-frequency trading cause stock prices to deviate from fundamental values?","authors":"Michael Jung, Kyung Yoon Kwon, Hyungshin Park","doi":"10.1080/00014788.2023.2258787","DOIUrl":"https://doi.org/10.1080/00014788.2023.2258787","url":null,"abstract":"We examine whether high-frequency trading (HFT) is associated with greater deviations of stock prices from firms’ fundamental, intrinsic values. Prior studies show that HFT can improve market liqui...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"39 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138543321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of cost stickiness on income smoothing: evidence from employment protection regulations","authors":"Andrei Filip, Junqi Liu, Daphne Lui","doi":"10.1080/00014788.2023.2266803","DOIUrl":"https://doi.org/10.1080/00014788.2023.2266803","url":null,"abstract":"AbstractPrior literature suggests that cost stickiness increases the ex-ante volatility and reduces the predictability of earnings. We examine whether managers intentionally undo such consequences by dampening earnings volatility. Exploiting the staggered adoption of wrongful discharge laws as an exogenous instrument for cost stickiness, we document that cost stickiness increases managers’ income-smoothing activities. This response is more pronounced in firms whose earnings are more sensitive to labour costs than their industry peers are and in firms with stronger information-provision incentives. Additional analyses indicate that income smoothing improves sticky-cost firms’ earnings informativeness and that the identified impact of cost stickiness is primarily driven by labour costs. Our results suggest that labour regulations can influence managers’ financial reporting incentives via cost behaviour.Keywords: cost stickinessincome smoothingemployment protectionearnings informativeness AcknowledgmentsWe are heavily indebted to the associated editor Stefano Cascino and two anonymous reviewers for their constructive and thoughtful guidance. We thank Beatriz García-Osma, Thomas Jeanjean, Anne Jeny, Sanjay Kallapur, Itay Kama, Reuven Lehavy, Andreea Moraru-Arfire, Naomi Soderstrom, Samuel Tan (discussant), and workshop participants at ESSEC Business School and the EAA Annual Congress 2019 in Paphos for their helpful comments and suggestions. Junqi Liu also gratefully acknowledges the financial support from the National Natural Science Foundation of China (NSFC), grant number 72202190, from the Social Science Foundation of Fujian Province, grant number FJ2022C034, from the Fundamental Research Funds for the Central Universities, grant number 20720221042, and from the Association Francophone de Comptabilité (AFC). All remaining errors are our own.Disclosure statementNo potential conflict of interest was reported by the author(s).Notes1 Cost stickiness arises primarily from the asymmetry in managers’ real resource commitment. When activity levels increase, managers add resources to meet growing demand; when activity levels fall, they retain some of their underutilized resources, because they perceive the adjustment costs of reducing the resources as higher than the costs of holding them (Anderson et al. Citation2003). In this sense, cost stickiness is distinct from managers’ financial reporting choice.2 In this study, we focus on accrual-based income smoothing, which reflects managerial effort to reduce earnings volatility through accounting methods (in contrast to real activities); see Section 2.2 for more detail. We do not discuss income smoothing through real activities such as discretionary adjustments of R&D or marketing expenditures because such activities are likely detrimental to firm performance in the long run.3 For example, if each employee uses a truck or a software license (i.e. complements to labour), then greater labour cost stickiness wi","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135475662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}