Narrow search
Showing 1 - 10 of 3,344
Cover Image
A review of accounting research in the Asia Pacific region
Benson, Karen; Clarkson, Peter M; Smith, Tom; Tutticci, … - In: Australian Journal of Management 40 (2015) 1, pp. 36-88
In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of … Management; Accounting Research Journal; Journal of Contemporary Accounting and Economics; Managerial Auditing Journal; and … practice; research method; and noted authors. Our review leads us to conclude that the accounting journals published within the …
Persistent link: https://www.econbiz.de/10011166212
Cover Image
Should management earnings guidance be pooled? : classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales ; implications for ...
Li, Edward X.; Wasley, Charles E.; Zimmerman, Jerold L. - 2012
Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of such studies is they pool MFs when drawing inferences about a specific motive. By ignoring the heterogeneous rationales managers have to issue MFs, pooling could lead to biased...
Persistent link: https://www.econbiz.de/10009571504
Cover Image
Measurement in financial reporting : the need for concepts
Barth, Mary E. - 2013
The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing Framework concepts,...
Persistent link: https://www.econbiz.de/10009763132
Cover Image
Corporate investment and changes in GAAP
Shroff, Nemit - 2012
This paper investigates whether changes in Generally Accepted Accounting Principles (GAAP) affect corporate investment decisions. Using a sample containing forty nine changes in GAAP, I find that changes in accounting rules affect investment decisions. I then examine two mechanisms through which...
Persistent link: https://www.econbiz.de/10010195104
Cover Image
Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …,” then the researcher should question the research design strategy and whether correlated omitted variables, endogeneity, or …
Persistent link: https://www.econbiz.de/10010250808
Cover Image
When organizations deinstitutionalize control practices : a multiple-case study of budget abandonment
Becker, Sebastian D. - 2015
abandonment of a central control practice in the first place. Overall, this research extends previous studies of …
Persistent link: https://www.econbiz.de/10010499572
Cover Image
Exploring the role of instruments in the transformation of logics : the case of socially responsible investment
Arjaliès, Diane-Laure - 2014
The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...
Persistent link: https://www.econbiz.de/10010499699
Cover Image
The disclose or abstain incentive to issue management guidance
Li, Edward; Wasley, Charles E.; Zimmerman, Jerold L. - 2014
Prior research generally argues that managers issue management earnings forecasts (MFs) to secure capital market …
Persistent link: https://www.econbiz.de/10010483058
Cover Image
How do investors perceive CEOs' style of sustainability reporting? : the adverse effect on cost of equity capital
Lopatta, Kerstin; Kaspereit, Thomas; Tideman, Sebastian A. - In: SSRN eLibrary (2018)
How do investors perceive CEOs' style of sustainability reporting? To answer this question, we connect the reporting style of CEOs with sustainability reporting and sustainability performance at firm level and analyze the joint effect of CEOs' reporting styles, sustainability reporting and...
Persistent link: https://www.econbiz.de/10012822388
Cover Image
Private company finance and financial reporting
Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298