Pub Date : 2024-06-18DOI: 10.1080/00014788.2024.2346836
Alaa Alhaj-Ismail, Sami Adwan
This paper examines the ability of share-based compensation expense (SBCE) to predict future firm performance relative to other employee compensation expenses. It also examines whether cash settled...
{"title":"The predictive ability of share-based compensation expense","authors":"Alaa Alhaj-Ismail, Sami Adwan","doi":"10.1080/00014788.2024.2346836","DOIUrl":"https://doi.org/10.1080/00014788.2024.2346836","url":null,"abstract":"This paper examines the ability of share-based compensation expense (SBCE) to predict future firm performance relative to other employee compensation expenses. It also examines whether cash settled...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141505728","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}
Pub Date : 2024-06-09DOI: 10.1080/00014788.2024.2344155
Amanda Badger, Siqi Li, Savannah Wei Shi
{"title":"Investor cognitive engagement with earnings information: evidence from pupillary response","authors":"Amanda Badger, Siqi Li, Savannah Wei Shi","doi":"10.1080/00014788.2024.2344155","DOIUrl":"https://doi.org/10.1080/00014788.2024.2344155","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141367346","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}
Pub Date : 2024-06-03DOI: 10.1080/00014788.2024.2346533
Kirstin Becker, Ulfert Gronewold, Katharina Weiß
In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...
{"title":"Using legitimacy strategies to secure organisational survival over time: the case of EFRAG","authors":"Kirstin Becker, Ulfert Gronewold, Katharina Weiß","doi":"10.1080/00014788.2024.2346533","DOIUrl":"https://doi.org/10.1080/00014788.2024.2346533","url":null,"abstract":"In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141505729","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}
Pub Date : 2024-05-23DOI: 10.1080/00014788.2024.2351889
{"title":"Thank you to reviewers","authors":"","doi":"10.1080/00014788.2024.2351889","DOIUrl":"https://doi.org/10.1080/00014788.2024.2351889","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141107026","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}
Pub Date : 2024-04-08DOI: 10.1080/00014788.2024.2328934
Anna Eitrem, Anita Meidell, Sven Modell
In this paper, we review and critique the use of institutional theory in social and environmental accounting (SEA) research and discuss whether this has helped or hindered in furthering a critical ...
{"title":"The use of institutional theory in social and environmental accounting research: a critical review","authors":"Anna Eitrem, Anita Meidell, Sven Modell","doi":"10.1080/00014788.2024.2328934","DOIUrl":"https://doi.org/10.1080/00014788.2024.2328934","url":null,"abstract":"In this paper, we review and critique the use of institutional theory in social and environmental accounting (SEA) research and discuss whether this has helped or hindered in furthering a critical ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140575677","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}
Pub Date : 2024-03-08DOI: 10.1080/00014788.2024.2314452
Wei Sun
This study examines two credibility-enhancing tactics when managers use Twitter as a platform to disclose a message about an employee training programme, which is an important dimension of corporat...
本研究探讨了管理者利用 Twitter 作为平台披露员工培训计划信息时的两种可信度提升策略。
{"title":"Credibility-enhancing tactics for social media corporate disclosures","authors":"Wei Sun","doi":"10.1080/00014788.2024.2314452","DOIUrl":"https://doi.org/10.1080/00014788.2024.2314452","url":null,"abstract":"This study examines two credibility-enhancing tactics when managers use Twitter as a platform to disclose a message about an employee training programme, which is an important dimension of corporat...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140074511","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}
Pub Date : 2024-02-22DOI: 10.1080/00014788.2023.2294735
Weipeng Yuan, R. Macve
{"title":"Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850","authors":"Weipeng Yuan, R. Macve","doi":"10.1080/00014788.2023.2294735","DOIUrl":"https://doi.org/10.1080/00014788.2023.2294735","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140441568","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}
Pub Date : 2024-02-21DOI: 10.1080/00014788.2024.2306531
Xinxian Chen, Jean Jinghan Chen, Jason Zezhong Xiao
We explore the effects of social ties (including alumni relations, regional connections and employment affiliation) between the two signatory auditors (engagement and review auditors) on audit qual...
{"title":"Do social ties between two signatory auditors affect audit quality and firm value?","authors":"Xinxian Chen, Jean Jinghan Chen, Jason Zezhong Xiao","doi":"10.1080/00014788.2024.2306531","DOIUrl":"https://doi.org/10.1080/00014788.2024.2306531","url":null,"abstract":"We explore the effects of social ties (including alumni relations, regional connections and employment affiliation) between the two signatory auditors (engagement and review auditors) on audit qual...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139945631","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}
Pub Date : 2024-01-28DOI: 10.1080/00014788.2023.2298784
Gustav Finne, Jesper Haga, Dennis Sundvik
We examine the effect of financial reporting frequency on cost management decisions in crisis situations, with a focus on the COVID-19 outbreak. Using the European setting, we find that quarterly r...
{"title":"Cost behaviour and reporting frequency during the COVID-19 outbreak","authors":"Gustav Finne, Jesper Haga, Dennis Sundvik","doi":"10.1080/00014788.2023.2298784","DOIUrl":"https://doi.org/10.1080/00014788.2023.2298784","url":null,"abstract":"We examine the effect of financial reporting frequency on cost management decisions in crisis situations, with a focus on the COVID-19 outbreak. Using the European setting, we find that quarterly r...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2024-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139756480","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}
Pub Date : 2024-01-12DOI: 10.1080/00014788.2023.2288578
Nikolaj Niebuhr Lambertsen
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...
{"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":null,"pages":null},"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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：