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991.
We investigate first-time use of standalone CSR reporting in the U.S. retail industry. We find it is limited to publicly traded companies and that environmental rather than other social disclosures are most prominent. We document that firms focus on discussing CSR initiatives and programs as opposed to providing performance data, suggesting the reports are more about image enhancement than transparent accountability. We explore impacts of the choice to disclose, and our findings suggest that standalone CSR reporting by the retail companies appears to positively influence perceptions of company reputation, and may be leading to increased appeal to socially responsible investors. 相似文献
992.
《Management Accounting Research》2014,25(1):76-92
In recent years, much has been written on the nature of management accounting change, and indeed stability. Many researchers have used concepts such as rules and routines to interpret this change and/or stability. Recent research has provided an increasingly clear picture of what rules and routines are, as well as contributing to our understanding of the processes of change and stability in management accounting.Management accounting research has mainly presented rules and routines as related phenomena, but some conceptual work has suggested they are separable and can (and possibly should) be considered independently when studying processes of change/stability within management accounting. However, empirical support for such work has been scarce to date. This paper uses data from the archival records of the Guinness company in an effort to establish whether rules and routines, at least in management accounting research, are best considered separable concepts or not. The archival records are artefacts of rules and routines and thus can be used to trace the interactions of rules and routines over time. Support for the notion that rules and routines should be considered separately is presented. The findings also portray the stable, but changing, nature of management accounting routines over time; a point worthy of further research. 相似文献
993.
《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
994.
995.
This study uncovers the distinct contribution of investment promotion agencies’ (IPAs) overseas branch offices in advancing and even creating foreign direct investment. It offers a novel categorisation of IPAs depending on location and headquarter/branch status, and conceptually connects the known functions of IPAs with the advantages set out by the OLI paradigm. Empirical examination of longitudinal data from 29 European IPAs finds that the activities of their branches in China instilled greater awareness and confidence in Chinese multinational enterprises about their ownership- and European location-specific advantages. This contribution of IPA branches is especially salient in emerging economies with newcomer investors. 相似文献
996.
王艳洁 《中小企业管理与科技》2021,(11):150-151
计算机技术的蓬勃发展,使得企业办公更加智能化、效率化。由于传统手工记账具有容量小的弊端,无法处理大、中型企业庞大的金融数据。企业运用计算机处理繁杂财务工作的突出效果,间接吸引了大批科技企业加快对企业财务应用系统的研发速度。针对会计信息系统应用中的问题,急需对系统进行改造升级,保护财务数据安全;聚焦会计信息管理,提高专业人员素质;严于监管,战略转变,突破技术壁垒。 相似文献
997.
Co-governance of forests, or participatory forest management, has been a wide-spread conservation and development (C&D) intervention in India for over two decades. The practice began in the 1990s as Joint Forest Management (JFM), where local communities – organised into forest protection committees (FPCs) – worked in cooperation with various state forest departments. Later on, this intervention took shape of Community Forest Management (CFM), where communities managed their forests largely independent of the forest departments. Under both the JFM and CFM models, gender mainstreaming – enabling equal distribution of opportunities and services across genders – held a pivotal position. This study shows that despite continued marginalisation, female FPC members often performed as if initiatives were successful. Thus, the central question investigated in this paper is: "Why women performed success in participatory forest management interventions while experiencing marginalisation in the FPC?” This paper adopts an ethnographic case study methodology (immersion), utilising in-depth ethnographic case studies from three states of India for analysing performances of success and the resulting dynamics of participation, to explain the gendered nuances of the grassroots conservation and development interventions. The concept of 'situated agency' of community actors is explored to understand the practices around the performances of success in C&D interventions in forest-dependent communities in India. The paper argues that these performances hold the promise of a slow, but steady progress towards the creation of a gender-sensitive system in an otherwise patriarchal social structure. 相似文献
998.
International Financial Reporting Standard 15 (IFRS 15) Revenue from Contracts with Customers has significantly changed the philosophy of revenue recognition, not only to provide a fairer representation of corporate revenues, but also to inhibit the use of revenues for ‘earnings management’ purposes. We provide a framework to analyse the various effects of new and amended accounting standards. Changes in how companies recognise, measure, present and disclose their revenues (accounting effects) can affect how companies and their transactions are understood, both internally and externally (information effects), can change security prices (capital market effects) and can change how companies operate, and their costs and cash flows (real effects). We provide empirical evidence, based on a review of corporate annual reports, comment letters and interviews, on the effects of IFRS 15. We find evidence of accounting, information and, to a lesser extent, real effects, although, outside a few industries, IFRS 15 has had relatively little impact on the recognition and measurement of revenue. 相似文献
999.
新经济、新业态的发展,新商业模式不断涌现,会计信息生产者按已有的会计准则和职业判断进行确认、计量、记录和报告,路径依赖下的会计处理程序可能会形成合法性信息失真。体外孵化成为企业扩张的加速器,也是隐藏风险的“雷”,目前的会计处理程序展现了一份资产、利润都高速增长的财务报表,而交易的风险可能被隐匿。本文以运用并购基金实现体外孵化的典型案例爱尔眼科作为研究对象,通过阐述体外孵化项目投资逻辑,分析复杂的商业交易造成控制权的模糊,致使其会计信息未反映经济实质以及内含的风险,以此提示信息使用者以及为监管层提供政策建议,当前会计准则和规范滞后商业模式发展,相关部门应该更关注市场的新商业模式以及其会计处理程序和信息披露监管。 相似文献
1000.
Minkwan Ahn Samuel B. Bonsall IV Zahn Bozanic Yiwei Dou Gordon Richardson Dushyantkumar Vyas 《Journal of Business Finance & Accounting》2020,47(7-8):821-857
Critics have alleged that securitization accounting prior to 2010 was among the causes of the recent financial crisis. In response to this criticism, the Financial Accounting Standards Board (FASB) implemented two new accounting standards, SFAS 166 and SFAS 167, to improve the financial reporting for securitizations. Bank regulators have stated their belief that SFAS 166/167 will result in a consolidated balance sheet (and risk-based capital ratios based thereupon) that better reflects a bank's exposure to risk related to securitized assets. We document that, by ceding retained power or influence through the servicing/special servicing functions to third parties, SFAS 166/167 resulted in real effects to the extent that banks (particularly those that were weakly capitalized) achieved their accounting objectives in the post-SFAS 166/167 period through legitimate transaction structuring in line with the intent of the new rules. Further, we use capital market participants’ assessments of risk retention by sponsoring banks as a benchmark, and provide evidence consistent with bank regulators’ beliefs. In particular, following SFAS 166/167, equity investors of sponsoring banks do not consider (consider) as risk relevant securitized assets that receive off-balance sheet (on-balance sheet) treatment. Securitized assets that are consolidated under SFAS 166/167 exhibit the same risk relevance as assets that are not securitized, despite contractual provisions that would seem to imply substantial risk transfer. 相似文献