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排序方式: 共有256条查询结果,搜索用时 15 毫秒
41.
Phillip Cobbin Graeme Dean Cameron Esslemont Patrick Ferguson Monica Keneley Brad Potter Brian West 《Abacus》2013,49(3):396-422
The application of advanced digitization technologies to accounting and business archives has created new opportunities for accounting and business historians. The joint American Accounting Association and European Accounting Association Task Force (2006–2010) that examined digitization confirmed this. This paper explores these opportunities, along with some attendant challenges and cautions, with reference to the digitization of two significant archives located in Australia. The first is the archive of CPA Australia, a professional accounting association that has its beginnings in 1886 and which today has over 132,000 members. The second is the archive accumulated by the pre‐eminent accounting scholar Raymond Chambers during his long and extraordinarily productive tenure at the University of Sydney. Studies of surviving business records, biography and institutional history provide examples of scholarship that is enabled by digitization technology and which has the capacity to inform contemporary issues and debates. 相似文献
42.
D. J. Chambers H. S. Singhal B. D. Taylor D. L. Wright 《Accounting & Business Research》2013,43(4):267-273
This study examines the value relevance of mandated disclosures by UK firms of the investor‐firm share of liabilities of equity‐accounted associate and joint venture investees. It does so for the six years following the introduction of FRS 9: Associates and Joint Ventures, which forced a substantial increase in such disclosures by UK firms. Since the increased disclosure requirements were partly motivated by concern that single‐line equity accounting concealed the level of group gearing, and in light of previous US results, it is predicted that the mandated investee‐liability disclosures have a negative coefficient in a value‐relevance regression. The study also examines whether value‐relevance regression coefficients on investee‐liability disclosures are more negative for joint ventures than for associates and whether they are more negative in the presence of investor‐firm guarantees of investee‐firm obligations than in the absence of such guarantees. The study reports that the coefficient on all investee‐liability disclosures taken together has the predicted negative sign, and is significantly different from zero. It finds little evidence that the negative valuation impact of liability disclosures is stronger for joint venture investees overall than for associate investees overall, or stronger for guarantee cases overall than for non‐guarantee cases overall. There is, however, some evidence that the impact for joint venture guarantee cases is stronger than that for joint venture non‐guarantee cases and stronger than that for associate guarantee cases. 相似文献
43.
This paper studies the impact of diversification on firms that file for Chapter 11 bankruptcy. Prior research suggests that diversification affects both the probability and costs of distress. Treating bankruptcy as a special case of distress, we find that diversification reduces the likelihood of bankruptcy and liquidation in Chapter 11, which is consistent with the coinsurance hypothesis. However, we observe higher bankruptcy costs as measured by time spent in Chapter 11 and inefficient segment investment for diversified firms. Our evidence is consistent with the idea that diversification provides benefits to managers in terms of job security rather than to firms. Our findings may help firms to make diversification decisions and creditors determine lending policies toward different forms of organizations. 相似文献
44.
Ralf Boscheck Judith C. Clifton Daniel Díaz-Fuentes Mark Oelmann Christoph Czichy Monica Alessi Sébastien Treyer Janet Wright Martin Cave 《Intereconomics》2013,48(3):136-158
The European Commission’s proposal for a Directive on the award of concession contracts has sparked vigorous public debate and intense opposition. This Directive is controversial because of the nature of the policy it proposes and because the sectors involved are highly sensitive. This Forum examines the weaknesses of the Commission’s proposal and presents an overview of the current issues in water regulation and the provision of water services. The authors analyse the regulation of natural monopolies, water efficiency and upstream competition in the water industry. 相似文献
45.
Manoj K. Malhotra Cherry Singhal Guangzhi Shang Robert E. Ployhart 《Journal of Operations Management》2014
Mediation as a theory testing approach has witnessed considerable adoption among Operations Management (OM) researchers. Although mediation-testing methods have evolved tremendously in the past decade, their dissemination in the OM field has not seen parallel growth. These advanced techniques facilitate the testing of existing and complex hypotheses in a more precise manner. With the intent of critically evaluating existing and alternative methods for conducting mediation analysis needed to support sophisticated empirical research, this paper first reviews OM studies that tested for mediation in the past eleven years (2002–2012) from top-tier OM journals. Four commonly used mediation approaches were identified. Based on principles of good theory building, type of mediation model, and properties of empirical data, we evaluate the existing methodologies and make recommendations on how to improve the rigor of OM mediation testing. Using published OM studies in top journals as examples, we then illustrate the relevance and advantages of these recommendations, as well as their ease of use. Furthermore, we empirically show that more robust and insightful results can be achieved by adopting these techniques, which in turn have the promise of leading to better theory building and testing in the field of operations management. 相似文献
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47.
David Castillo-Merino Josep Garcia-Blandon Monica Martinez-Blasco 《European Accounting Review》2020,29(2):233-262
AbstractEuropean Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor independence and, as a result, impair audit quality. As the evidence at the European level does not support this view, the question of whether the new regulation will enhance auditor independence remains open. We examine the association between future NAS fees and audit quality by distinguishing among tax, audit-related and other services. We base the analysis on a sample of Spanish listed companies for the period between 2005 and 2016, finding a consistent negative association between future other NAS fees and audit quality. This suggests that the expectation of future purchases of this type of NAS may impair auditor independence. Conversely, for tax and audit-related services results are not significant. Taken together, results suggest that European regulators should seek for further evidence before banning NAS, as some of them may in fact enhance audit quality. 相似文献
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Billio Monica Costola Michele Pelizzon Loriana Riedel Max 《The Journal of Real Estate Finance and Economics》2022,65(3):419-450
The Journal of Real Estate Finance and Economics - We investigate the relationship between building energy efficiency and the probability of mortgage default. To this end, we construct a novel... 相似文献