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101.
The purpose of this paper is to investigate factors that potentially influence earnings-management policy with reference to the Anglo-American and Euro-Continental accounting models. Canada and France, respectively, belong to those different socio-economic environments. Earnings-management practices detected in those countries are expected to be affected by specific socio-economic features of the Anglo-American and the Euro-Continental environments. We explain earnings-management practices by incentives suggested in the literature to reveal which motives are prominent within each environment.We tested our earnings-management motives (EMM) model using appropriate panel-estimation techniques over 1674 Canadian and 1470 French firm-year observations. Our results provide evidence that incentives for earnings management for French firms are specifically linked to contractual debt costs and effective tax rate. However, Canadian firms show specific incentives matched with a dynamic capital market. Issuing equity is a strong motive for earnings management in Canadian firms. 相似文献
102.
Management accounting and corporate governance: An institutional interpretation of the agency problem 总被引:1,自引:0,他引:1
Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, the paper analyses how management accounting is implicated in corporate governance. The proposed institutional theory of agency links the micro-institutions of the organization that are informed by the practices of management accounting with external institutional players and stakeholders. The paper identifies emerging narratives in which the management accounting profession has recognised a distinctive, post-Enron set of sensibilities. Although techniques drawn from strategic management accounting can be adapted to embed better corporate governance practices, the institutional theory of agency identifies tensions between the heroic CEO narrative and the routinization of strategy implicit in strategic management accounting. 相似文献
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尽管劳动者权益会计模式具有独特的优势,但其成本较高。如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。 相似文献
105.
As the field of strategy reaches its 25th anniversary, we examine how far the field has progressed during that time. Both management and strategy research have been characterized as being in an early stage of development. We draw on Kuhn's ( 1996 ) paradigm development model, which posits a connection between a field's stage of maturity and research processes and outcomes, to assess the maturity of the strategy field. We conduct two studies. The first is a cross‐discipline comparison of productivity norms for university faculty. The second study examines longitudinal research outcomes for a sample of 945 strategy faculty. Our results indicate that strategy has the attributes of both an early stage and mature field: while overall research norms are low relative to other fields, they are driven far more by merit‐based than non‐merit factors. Copyright © 2005 John Wiley & Sons, Ltd. 相似文献
106.
Camillo Lento Naqi Sayed Merridee Bujaki 《Accounting Education: An International Journal》2018,27(1):1-26
We examine differences between male and female accounting faculty members’ perceptions of academic dishonesty and their uses of controls to prevent academically dishonest behaviour. We use socialization concepts to motivate our examination of these differences. Specifically, we find that females generally perceive academic dishonesty to be a more significant problem than do males, females see individual incidences of academic dishonesty as more frequent and more significant than do males, and female academics report they exercise controls to prevent academic dishonesty more frequently than do male academics. These findings are consistent with differential sex role socialization for women and men. We also find that male and female accounting academics’ perceptions converge with professional training and teaching experience, suggesting moderating impacts of professional and/or organizational socialization on perceptions of academic dishonesty. Lastly, we document some differences in how male and female accounting academics respond to known incidences of academically dishonest behaviour. 相似文献
107.
Burnout among university accounting educators in Australia and New Zealand: determinants and implications 下载免费PDF全文
Gillian Vesty VG Sridharan Deryl Northcott Steven Dellaportas 《Accounting & Finance》2018,58(1):255-277
Increased teaching workloads combined with pressures to publish in limited outlets has intensified the burnout potential among accounting educators in Australia and New Zealand. However, amongst the few studies on tertiary accounting education, the focus has so far been only on burnout arising from student contact intensity. We broaden this literature by examining how other worklife characteristics contribute to burnout. Based on 158 responses from Australian and New Zealand accounting academics, we find evidence for emotional exhaustion due to high workload. However, professional efficacy continues to remain high. Qualitative responses offer deeper insights on how various burnout factors are interrelated. 相似文献
108.
Pablo Piñero Martin Bruckner Hanspeter Wieland Eva Pongrácz Stefan Giljum 《Economic Systems Research》2019,31(2):206-227
A new approach to allocate environmental responsibility, the ‘value added-based responsibility’ allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that – due to their position in global value chains – certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspective to the discussions concerning a fair distribution of mitigation costs among nations, companies and consumers. 相似文献
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通过计算上市公司年报会计政策披露的“类准则”程度,讨论会计师事务所规模是否为影响上市公司会计政策披露行为的重要因素。研究发现:(1)由规模较大的会计师事务所审计的上市公司,年报会计政策披露的“类准则”程度较低,会提供更多公司会计政策的个性化信息。(2)在上市公司风险增强和会计准则重大变化的两大类场景中,事务所规模与年报会计政策披露“类准则”程度之间的关系都得到增强,说明事务所的风险压力和事务所能力是重要的机制路径。(3)由同一事务所审计的上市公司会计政策披露的“类准则”程度更一致,具有同所效应。(4)基于会计师事务所变更的检验发现,若变更后的事务所规模更大,则会计政策披露的“类准则”程度会降低;若变更后的事务所规模更小,则会计政策披露的“类准则”程度会提高。 相似文献