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。
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Pub Date : 2024-02-23eCollection Date: 2024-01-01DOI: 10.29399/npa.28388
Faruk Uğur Doğan, Bedia Samanci, Vuslat Yilmaz, Haşmet Ayhan Hanağasi, İbrahim Hakan Gürvit, Erdem Tüzün, Başar Bilgiç
Introduction: 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-GABABR) and anti-α-amino-3 hydroxy-5-methyl-4-isoxazolepropionic acid (anti-AMPAR).
Case: In this presentation, a 46-year-old female patient with subacute development of short-term memory loss and behavioral symptoms will be described. Anti-GABABR 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.
Conclusion: In this case report, a case with coexistence of anti-GABABR 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.
{"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<sub>B</sub>R) 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<sub>B</sub>R 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<sub>B</sub>R 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}
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":"14 1","pages":""},"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":"130 1","pages":""},"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":"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}
Pub Date : 2024-01-12DOI: 10.1080/00014788.2023.2288567
Kamran T. Malikov, Alaa Mansour Zalata
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...
{"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}
Pub Date : 2024-01-09DOI: 10.1080/00014788.2023.2267443
Henrik Nielsen, Thomas Toldbod, Thomas Borup Kristensen
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...
{"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}
Pub Date : 2023-12-21DOI: 10.1080/00014788.2024.2282208
Mark Clatworthy, Juan Manuel Garcia Lara, Edward Lee
Published in Accounting and Business Research (Vol. 54, No. 1, 2024)
发表于《会计与商业研究》（第 54 卷第 1 期，2024 年）
{"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}
Pub Date : 2023-12-12DOI: 10.1080/00014788.2023.2271295
Salvador Carmona, Igor Filatotchev, Jan Hendrik Fisch, Gilad Livne
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...
{"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}
Pub Date : 2023-12-09DOI: 10.1080/00014788.2023.2278727
Simon Dermarkar, Anna Samsonova-Taddei, Yves Gendron
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...
{"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}
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