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1.
Steven Toms 《Accounting & Business Research》2019,49(5):477-499
I examine the incidence of fraud from c.1720 to 2009 and relate it to the occurrence of significant financial scandals. Focusing on the UK, and US prior to Enron, and using a detailed dataset of significant events and news content, underpinned by examination of specific watershed scandals, the paper highlights the regulatory response to scandals and the implications for accounting and financial reporting. The evidence reveals the incidence of fraud and financial scandal to be historically contingent and skewed towards certain sectors, particularly banking and finance, facilitated by complex group structures and international capital mobility, and mediated by managerial incentives and ownership concentration. Financial reporting and auditing can mitigate fraud opportunities in all sectors and businesses without complex group structures, and the accounting profession achieved some success in this respect up to the mid-1970s. Since then, the profession has been increasingly challenged by, and to some degree implicated in, the development of interconnected and international business networks, which, combined with wider financial deregulation, has led to a resurgence of fraud and financial scandal not previously experienced since the mid-nineteenth century. 相似文献
2.
Stephanie Stray 《Quality and Quantity》2009,43(1):161-171
That survey research is error prone is not a new idea and different varieties of non-sampling error have been investigated
in the literature as well as consideration being given in many statistics textbooks to the issue of sampling error. The paper
here considers research upon corporate environmental reporting. It compares information provided by corporate environmental
reports with information that survey respondents claim their organization’s environmental report contains. This enables the
accuracy of the claims to be assessed. Consideration is given to two different industries the Water industry and the Energy
industry. Errors due to inaccurate reporting by survey respondents are shown to be relatively infrequent and respondents appear
just about as likely to claim they report information that they do not, in fact, report as to fail to indicate that they report
information that is, in fact, actually reported. 相似文献
3.
Thomas D. Schultz Timothy J. Fogarty 《Advances in accounting, incorporating advances in international accounting》2009,25(1):112-123
Over the last decade, an increasing percentage of the profits reported by U.S. corporations were earned by their foreign subsidiaries and retained outside the United States resulting in the deferral of income taxes. The American Jobs Creation Act of 2004 provided a temporary federal tax incentive to remit such earnings, which resulted in the repatriation of $140 billion by the 30 firms comprising the Dow Jones Industrial Average. An analysis of the financial reporting disclosures made by these firms reveals that a tax expense was not fully recognized on a substantial portion of the earnings until repatriation because of an exception for foreign reinvestments deemed to be essentially permanent in duration. The implications of the currently acceptable accounting for undistributed foreign earnings are discussed as well as recommendations to improve the relevancy and reliability of the disclosures required for this exception to comprehensive recognition of deferred taxes. 相似文献
4.
Tina Hviid Rydberg 《Finance and Stochastics》1997,1(3):251-257
Simple sufficient conditions for the existence of a unique equivalent martingale measure are provided. Furthermore, these
conditions give us a handle on situations where an equivalent martingale measure cannot exist. The existence of a unique equivalent
martingale measure is of relevance to problems in mathematical finance. Two examples of models for which the question of existence
was unresolved are studied. By means of our results existence of a unique equivalent measure up to an explosion time is proved. 相似文献
5.
如何有效进行精准定位,采取与竞争对手定位截然不同的错位营销决胜市场,这是企业面对强大竞争对手实施营销创新最终得以取胜的法宝。 相似文献
6.
Brigitte Eierle 《Accounting, Business & Financial History》2005,15(3):279-315
Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards. 相似文献
7.
Since 1990, the Japanese Ministry of Finance (MOF) has required Japanese firms to disclose segment data in annual financial statements. Using a survey instrument, we examine whether Japanese analysts find these segment disclosures to be useful. Our study finds that analysts perceive that segment data aid them in forecasting consolidated sales and net income. However, results also show that analysts are concerned that Japanese firms do not define segments meaningfully and consistently and are arbitrary in the allocation of common costs. Further, the analysts do not believe that the usefulness of segment data improves when it is audited. These results have implications for investors in Japanese stocks and accounting policy bodies, such as the US Securities and Exchange Commission (SEC). 相似文献
8.
This paper examines whether firms which delay earnings announcements engage in earnings management. The cross–sectional version of the modified Jones 1995 model is used to estimate 'normal' accruals. Prior research has documented that, on average, delayed earnings announcements are associated with negative earnings surprises. Our evidence suggests that the market anticipates unfavorable earnings news when it observes reporting delays. As a consequence, late reporters appear to make the most of a bad situation by employing income–decreasing accruals in big–bath–type earnings management and in contractual renegotiations. We find that the magnitude of income–reducing abnormal accruals is related to the reporting lag. 相似文献
9.
10.
We examine whether, and to what extent companies disclosed pandemic risk and likely impact as part of their key risks or material matters immediately prior to 2020. The integrated/annual reports of 489 companies from six global regions were examined, finding that despite clear warnings from multiple fronts that highlighted the inevitability and imminence of a global pandemic, only 15.5 percent of companies disclosed anything related to pandemic risk. Of these, 71.1 percent were boilerplate in nature, providing minimal useful information to stakeholders. This study contributes to our understanding of integrated reporting, specifically regarding the adequacy of the disclosure of material risks. 相似文献