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31.
以2005~2018年我国A股上市公司为样本,研究会计稳健性对盈余惯性的影响。实证结果表明,会计稳健性可以显著降低盈余惯性。作为资本市场的重要中介,机构投资者和分析师在会计稳健性影响盈余惯性中发挥了积极作用,表现有机构投资者持股比例高的公司和有分析师关注的公司,会计稳健性对盈余惯性的缓解作用更加明显。进一步研究考察会计稳健性缓解盈余惯性的作用机制,结果表明,会计稳健性通过提高会计信息质量和增强投资者关注度两条路径缓解了盈余惯性。 相似文献
32.
Masatomo Akita 《Applied economics》2016,48(54):5292-5299
This study considers risky investment projects under adverse selection and examines optimal penalties for erroneous auditing reports to maximize social welfare. These penalties give firms an incentive to choose accounting policies that maximize social welfare. We characterize the optimal penalties such that efficient firms choose an aggressive accounting policy and inefficient firms choose a conservative accounting policy. 相似文献
33.
34.
《The British Accounting Review》2014,46(2):111-134
This plenary address paper traces the development of accounting narratives in external reporting practice and research, focussing on corporate-sourced financial communications to shareholders and analysts. It is written from the personal perspective of a researcher who began in the positivist tradition of disclosure research and is increasingly engaging with the more interpretive/critical tradition of socially-constructed narratives. Whereas early accounting narratives research existed at the margins, modern content-analytic work on disclosures rose to a position of prominence, alongside the rise of non-financial information in the practice domain. In recent years, large-scale linguistic studies have entered the mainstream positivist North American literature, supported by computerised natural language processing. Outside this community, accounting research has witnessed a ‘narrative turn’, similar to many other social science disciplines, marking a shift away from realism and positivism. This paper argues for the importance of both lines of research. Participants' actions in relation to accounting narratives may be understood in terms of, inter alia, both economic explanations based on utility maximisation and behavioural explanations based on psychology and the embeddedness of narrative in social practice. In terms of methodology and methods, the weakening of the deep-surface divide is exemplified by the common combination of corpus linguistics approaches with (critical) discourse analysis in other disciplines. Based on a discussion of key issues, theory, methodology and methods, a framework for thinking about research in accounting narratives is offered. The challenge is to better understand the role of narratives in the increasingly rich, complex information environment of external reporting. 相似文献
35.
《Critical Perspectives On Accounting》2014,25(4-5):339-367
Evidence points out that the outcome of accounting change in local governments is not simply a matter of ‘corporate’ resource investments and change management activities to accounting system replacement. This paper examines the link between such corporate-level interventions and the patterns of value creation at street-level. It emphasizes a resource- and capability-driven approach to explore processes and consequences of an ‘embedded agency’-effect assigned to the street-level rationale of public service improvement. Considering a logic chain of cause-and-effect sequences, the data analysis provides evidence that corporate and street-level interventions are unique dimensions to signify the multiple patterns of accounting change in local governments. The supplementary effect of cross-functional relationships is also distinguished, considering the relational archetype as a mechanism to explain the emerging outcome state. Recognizing the distinction and the sequential effects of relational archetypes induces a refined typology of accounting change according to its processes and outcomes in local governments. The analysis is based on a comparative case study design to explore accrual accounting introduction in six German municipalities. 相似文献
36.
《Critical Perspectives On Accounting》2014,25(2):104-114
This paper seeks to provide a general and informative commentary on Rose Bryer's paper, “Conscious practices and purposive action: A qualitative study of accounting and social change” (2011), which explores the role of accounting in the specific setting of empresas recuperadas (ERs). ERs (reclaimed enterprises) are businesses that have been brought back into operations as a cooperative by the workers when they were thought to be bankrupt. The commentary presented here focuses primarily on Bryer, but also discusses additional elements that may shed light on the unique phenomenon of ERs. As case studies, ERs provide an ideal context in which to research accounting change and test critical perspectives in accounting. This commentary focuses on the particularities of the socioeconomic environment that became the fertile ground of ERs, while also offering a long-term view of the phenomenon ten years after it was initiated. In particular, it undertakes a comparison between the initial situation and the situation in 2012. The commentary makes two key arguments: first, that accounting is an instrumental technology; and second, that the constructs that existed in 2001 have evolved significantly—and have even become partially obsolete—as diverse management forms emerged in successful ERs. This evolution is analyzed along five dimensions: (1) hierarchical organization; (2) property rights and the concept of profit; (3) community action and its links with access to financial resources; (4) the duality of members and non-members; and (5) the role of accounting reporting and discourse. 相似文献
37.
《Critical Perspectives On Accounting》2014,25(8):819-843
Since the formation of the Peoples’ Republic of China (PRC) in 1949, the broad field of accounting education in China has undergone many changes in the context of a dramatically changing sociopolitical environment. The institutional mechanisms in Chinese university accounting education are examined in this paper, principally through a re-reading of the historical experience since 1949. We utilize an institutional theory frame to examine how action in the regulative, normative, and cultural-cognitive pillars have shaped accounting education from its heavily political orientation in the early years of the PRC to a more internationalized university accounting education system that has begun to take shape in contemporary China. We seek to contribute a contextualized understanding of contemporary China's accounting education, while adapting and extending the role of institutional theory in explaining education changes more broadly. 相似文献
38.
Shawna Weingartner 《Accounting Perspectives》2019,18(1):39-42
This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case. 相似文献
39.
《The British Accounting Review》2019,51(3):299-315
Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations' ability to manage risks. We draw on Schatzki's social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe’s (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable. 相似文献
40.
Ning Jia 《Journal of Accounting and Public Policy》2019,38(3):219-237
This study examines the effect of accounting restatements on corporate innovation strategy. Using a sample of restating firms and propensity-score-matched non-restating firms from 2000 to 2009, we find that, after restatements, restating firms experience a greater increase in exploratory innovation and a greater reduction in exploitative innovation compared to non-restating firms. These results suggest that restating firms are associated with an increased risk appetite as managers believe the upside potential may yield corporate improvement. The results also differ between fraudulent and non-fraudulent restatements, and among restatements of varying severity. The results of this study shed light on a previously unexplored consequence of accounting restatement and highlight its real impact on corporate business strategy. 相似文献