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401.
Niclas Hellman Sidney J. Gray Richard D. Morris Axel Haller 《Accounting & Business Research》2013,43(2):166-195
The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005, our empirical study examines whether three international accounting classification systems relating to equity financing, law and culture still had merit as measured on transition to IFRS and explore whether they are effective in grouping accounting systems. Using IFRS as the yardstick, we find statistically significant differences in the measurement of shareholders’ equity as between strong (Class A) versus weak (Class B) equity financing systems, common law versus code law systems and cultural systems based on ‘Anglo’, ‘Nordic’ and ‘More Developed Latin’ cultural groups. With regard to the measurement of net income, however, we find statistically significant differences only in respect of strong (Class A) versus weak (Class B) equity financing systems. Our findings demonstrate that traditional international accounting system differences still persisted at the time of IFRS adoption even after long periods of harmonisation and growing international accounting convergence. 相似文献
402.
Derek Birrell & Ann Marie Gray 《公共资金与管理》2013,33(3):205-212
The impact of devolution in the UK on social security is examined in the context of the major powers in the area continuing to be exercised by the Westminster government. Developments and principles involved are described in three perspectives and phases. First, the established model of parity with minor adjustments. Second, parity with enhanced discretion associated with the introduction of welfare reforms. Third, the prospect of the future transformation of the parity principle with increased focus on greater fiscal responsibility and greater devolution and divergence in social security, and with the additional context of the referendum on independence for Scotland. Also discussed are the implications of either a ‘yes’ or ‘no’ vote in the Scottish referendum. 相似文献
403.
Clive Emmanuel & Rob Gray 《Accounting Education: An International Journal》2013,22(3):303-312
When students are required to engage in research of one kind or another and to produce dissertations – whether as a substantial component of a research degree or as a lesser component in a taught degree – the research proposal is a crucial pedagogic mechanism. But whilst textbooks give guidance on the preparation of such a proposal they rarely provide an illustration of what a proposal might look like. This short note attempts to overcome this lack. It provides a fictitious proposal of a fictitious project in a form that may well be required of accounting and finance students. The note also provides some discussion about the process of construction of the proposal and then undertakes a brief auto-critique of the proposal itself. The note is intended, principally, to be used with students to help them in the construction of their own research proposals. 相似文献
404.
Expertise diversity is expected to enhance the monitoring and advising functions of boards of directors. Yet, little is known about the expertise that actually exists on corporate boards. In this study, we examine the diversity of professional expertise on corporate boards in Australia and implications for shareholder value. We categorise directors by 11 types of professional expertise and find the most common types of expertise are business executives, accountants, bankers, scientists, lawyers and engineers. We find that expertise diversity is primarily related to board size, industry and location. Our analysis also suggests that shareholders benefit when boards diversify their expertise within a subset of specialist business expertise (lawyers, accountants, consultants, bankers and outside CEOs). Further diversity beyond this subset of expertise is associated with lower firm value and performance. 相似文献
405.
Government and philanthropic funders are key charity stakeholders, yet we know little about their accountability information needs. This New Zealand study captures these stakeholders’ perceptions of the background, financial and non-financial performance information they need from charities. It also reveals how, in addition to imposing reporting requirements, these key funders engage in ‘institutional work’ to ensure they receive appropriate accountability information. 相似文献
406.
407.
This paper discusses U.S. and Canadian farm programs for grains and oilseeds. In spite of the passage of the U.S. FAIR Act in 1996, where subsidies were to be greatly reduced, subsidies reached an all-time high of over $20 billion in 2000. In Canada, just the opposite occurred, as support for the grains and oilseeds sector has dropped sharply since the mid-1990s. In addition to differences in support levels, the farm prog rams are very different. NISA and AIDA are prominent in the landscape in Canada, while under FAIR, loan deficiency payments are a key ingredient. We provide some explanations for the divergence in farm programs between the two countries, including a discussion of rent seeking and public choice. 相似文献
408.
The emergence of sustainable development as the complex notion through which social and environmental issues must be addressed – whether at policy, personal or organisational levels – has had a growing influence in the accounting literature. In addition to explorations of what sustainability may mean for accounting and finance, we have experienced a growth in both critiques of sustainability reporting (sic) and in experiments and speculations on how accounting for sustainability might advance. This growth – as with social and environmental accounting before it – has very properly attracted critique. One convergent theme in that critique has been a challenge that much of the realist and procedural baggage associated with conventional accounting is no longer apposite when seeking to account for sustainability. What may be required, is a more nuanced understanding of what ‘sustainability’ actually is and how, if at all, it can have any empirical meaning at the level of the organisation. This essay seeks to initiate an auto-critique of accounting for sustainability via an examination of meanings and contradictions in sustainable development which, in turn, leads towards a suggestion for the development of multiple and conditional narratives that whilst no longer realist or totalising, explicitly challenge the hegemonic claims of business movements in the arena of sustainability and sustainable development. 相似文献
409.
Congestion and Distribution of Rents in Wheat Export Sector: A Canada–U.S. Cross‐Border Comparison 下载免费PDF全文
In Canada, average grain freight rates are regulated via the Maximum Revenue Entitlement (MRE), while on the US side of the border grain rates are subject to very little oversight. We use this natural experiment to explore how the MRE regulation has impacted freight rates and the distribution of rents in the wheat supply chain since 2012. On both sides of the border, when large crops have exceeded the short‐term capacity of grain export channels to move the crop, export basis has increased and reduced producer prices. In locations not subject to barge competition, US grain freight rates are higher than Canadian rates and are bid up further during periods of congestion. In Canada, MRE regulation redistributes rents away from railways toward grain companies and producers. These higher grain handling margins have increased the incentives to build additional port terminal capacity in the post‐CWB single desk environment. Au Canada, les tarifs marchandises moyens des céréales sont règlementés par le Revenu admissible maximal (RAM), tandis qu'aux États‐Unis, les tarifs céréaliers font l'objet de très peu de suivi. Au moyen de cette expérience naturelle, nous explorons l'impact du RAM sur les tarifs marchandises et sur la distribution des rentes dans la chaine d'approvisionnement du blé depuis 2012. Des deux côtés de la frontière, lorsque de vastes cultures ont excédé la capacité à court terme des voies d'exportation céréalières pour distribuer leurs récoltes, le seuil d'exportation augmente et réduit les prix des producteurs. Là où ils ne sont pas assujettis à la compétition de barges, les tarifs marchandises céréaliers américains s'avèrent plus élevés que les tarifs canadiens et se voient encore surenchéris lors de période de congestion. Au Canada, la règlementation du RAM redirige les rentes des compagnies ferroviaires aux entreprises et producteurs céréaliers. Ces marges de manutention plus élevées ont augmenté les incitatifs pour accroître la capacité des ports‐terminaux dans un environnement à pupitre unique, post Commission canadienne du blé. 相似文献
410.
Weaving cotton‐led development? Liberalization,cotton producer organizations,and uneven development in Burkina Faso 下载免费PDF全文
This article argues that the politics of scale in a nested hierarchy of cotton governance institutions in Burkina Faso are weighted against smaller producers, with what looks like success from a broader scale producing uneven development at the local scale. We show that at the national level, Burkina Faso has succeeded in increasing its output of cotton lint. At the local level, we see a differentiated outcome where the liberalization‐initiated system of shared liability has improved overall cotton cooperative management but this has come at a significant cost: the exit of poorer farmers from the cotton sector and an increasing debt burden on those individual farmers who remain. The novelty of this article is that it considers producers' institutions as a key level of analysis linking macro‐scale policy decisions to micro‐scale village and farm outcomes. The resulting analysis allows us to focus on the politics of scale, particularly the power relations of different actors and the ability to capture resources at different levels, as well as the role of multilevel institutions in producing differentiated outcomes. 相似文献