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81.
While the extractive industries (EI) are of major significance economically, the reporting of their activities has been the subject of contentious debate posing dilemmas for regulators and standard setters over many decades. In order to ensure alignment with the International Accounting Standards Board (IASB) research project on EI, we first identify some important economic characteristics of EI and associated accounting challenges together with an overview of how current accounting standards deal with these challenges using International Financial Reporting Standards as the focus. Second, we conduct a review of extant research on EI reporting analyzed around the key areas of: (a) international diversity of accounting practices and the challenges facing information users; (b) standard-setting processes and lobbying behaviour that deals with why the IASB (and other standard setters) have not succeeded in developing rigorous standards for extractive activities; (c) the reporting of oil, gas, and mineral reserves, given that large proportions of the assets of EI firms (the reserves) are off-balance sheet; (d) environmental, social, and governance (ESG) reporting dealing with how EI firms have increased their reporting of ESG information in response to regulatory demands and pressure for voluntary disclosures; and (e) other EI related topics such as earnings management, risk disclosures, and voluntary disclosure behaviour. Finally, we present some conclusions together with suggestions relating to key areas for future research on EI reporting. 相似文献
82.
83.
Brett W. Cantrell Christopher G. Yust 《Journal of Business Finance & Accounting》2019,46(5-6):608-635
Contrary to claims that fair value accounting exacerbated banks’ securities sales during the recent financial crisis, we present evidence that suggests – if anything – that the current impairment accounting rules served as a deterrent to selling. Specifically, because banks must provide evidence of their ‘intent and ability’ to hold securities with unrealized losses, there are strong incentives to reduce, rather than increase, security sales when market values decline to avoid ‘tainting’ their remaining securities portfolio. Validating this concern, we find that banks incur greater other‐than‐temporary impairment (OTTI) charges when they sell more securities. We then find that banks sell fewer securities when their security portfolios have larger unrealized losses (and thus larger potential impairment charges), and these results are concentrated in banks with homogenous securities portfolios, expert auditors, more experienced managers, and greater regulatory capital slack. Overall, our results suggest that – contrary to critics’ claims – the accounting rules appear to have reduced banks’ propensity to sell their securities during the financial crisis. 相似文献
84.
To meet green supply chain management’s requirements of a company and its transportation service providers (TSPs), it is essential to set clear, achievable, and realistic targets. This paper proposes two data envelopment analysis (DEA) approaches to find targets for two-stage network structures. The objective of proposed approaches is to plan in feasible region. The feasible region specifies bounds to ensure targets are within current operational capacity of TSPs. Applying the approaches to set targets for 24 TSPs lead to different results. However, proposed models ensure that the TSPs would be efficient in their current capacity. 相似文献
85.
《Critical Perspectives On Accounting》2014,25(8):709-723
This paper employs an expertise framework to analyze the case of lobbying on the modernization of German accounting regulation between 2007 and 2009. The parliamentary context of accounting standard setting in Germany provides a unique opportunity for an examination of lobbyists’ and parliamentarians’ use of rhetoric in the form of arguments and myths in the presence of an expertise gap between both parties. Lobbyists successfully follow rhetoric strategies of providing knowledge and demonstrating expertise to parliamentarians in the form of using a mixed approach of conceptual and self-referential arguments when expressing a neutral opinion. Apart from their argumentative rhetoric, lobbyists also create myths that transfer knowledge in a more subtle way by employing signifiers that are disentangled from the underlying message to be communicated. Parliamentarians respond by using self-referential arguments in cases where they support the regulatory proposals and enrich their arguments by continuing and amplifying the myths created by lobbyists. Parliamentarians’ adoption of these strategies demonstrates the effectiveness of the transfer of knowledge and provides evidence of the strategic exploitation of the expertise gap by lobbyists. 相似文献
86.
Chiu and Zhou [Quant. Finance, 2011, 11, 115–123] show that the inclusion of a risk-free asset strictly boosts the Sharpe ratio in a continuous-time setting, which is in sharp contrast to the static single-period case. In this paper, we extend their work to a discrete-time setting. Specifically, we prove that the multi-period mean-variance efficient frontier generated by both risky and risk-free assets is strictly separated from that generated by only risky assets. As a result, we demonstrate that the inclusion of a risk-free asset strictly enhances the best Sharpe ratio of the efficient frontier in a multi-period discrete-time setting. Furthermore, we offer an explicit expression for the enhancement of the best Sharpe ratio, which was referred to as the premium of dynamic trading by Chiu and Zhou [op. cit.], although they do not present a computational formula for it. Our results further show that, in the case with a risk-free asset, if an investor can extract some money from his initial wealth at time 0, the efficient frontier with a risk-free asset can be tangent to that without a risk-free asset. Finally, based on real data from the American market, a numerical example is provided to illustrate the results obtained in this paper; a numerical comparison between the discrete-time case and the continuous-time case is also provided. Our numerical results reveal that the continuous-time model can be considered to be a limit of the discrete-time model. 相似文献
87.
Consumers increasingly engage expert service providers in their goal pursuits. While the literature focuses primarily on goal attainment, this presents just one stage of extended goal striving. Using Bagozzi and Dholakia’s [(1999). “Goal Setting and Goal Striving in Consumer Behavior.” Journal of Marketing 63 (Special Issue): 19–32] goal-striving framework as the foundation, this qualitative research examines the client–trainer interactions in the goal-striving process. We find that goal striving with the aid of expert service providers entails intersubjectivity. The consumer wrestles with multiple understandings of fitness to determine and pursue a goal. This considers the individual’s perceptions and desires, cultural and societal discourses, and trainer’s views. Effective goal pursuit requires shared understanding between client and trainer. It entails a moment of release when consumers accept their inability to translate goals into actions alone. This occurs at multiple stages of the process. By examining the influence of service providers on goal strivers, this research extends our understanding of goal striving as an accepted agreement between the Self and Other. 相似文献
88.
To meet green supply chain management’s requirements of a company and its transportation service providers (TSPs), it is essential to set clear, achievable, and realistic targets. This paper proposes two data envelopment analysis (DEA) approaches to find targets for two-stage network structures. The objective of proposed approaches is to plan in feasible region. The feasible region specifies bounds to ensure targets are within current operational capacity of TSPs. Applying the approaches to set targets for 24 TSPs lead to different results. However, proposed models ensure that the TSPs would be efficient in their current capacity. 相似文献
89.
为了在施工条件非常恶劣的海况下快速成桩,节约有效的施工时间,根据实际地质情况、设计图纸和海港规范以及打桩设备,计算出钢管桩的摩擦力和最终贯入度。在平潭海峡大桥独立平台钢管桩的打设过程中,圆满完成工作任务,计算公式运用得当。 相似文献
90.
There is a widespread suspicion that suggested prices act as a focal point for individual firms when setting their prices. Oil companies announce suggested prices for gasoline stations in the Dutch retail market. We show that, compared to the gasoline spot market price, suggested prices contain additional information that explains retail price changes. We conclude that suggested prices have a horizontal coordinating effect in the sense that retail prices react to information that suggested prices contain and that is unrelated to firms’ costs (i.e., the information that firms use under normal competitive conditions). 相似文献