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排序方式: 共有172条查询结果,搜索用时 750 毫秒
1.
Wessel M. Badenhorst 《Accounting Perspectives》2014,13(3):173-188
As the overview of the current state of research within this paper shows, the debate around fair value measurements is far from over. This paper analyzes fair value measurement requirements in a controversial scenario, namely when a control premium exists. The analyses of the paper show that, while measurement rules around control premiums could have a material impact on fair value measurements and the financial statements as a whole, significant fair value measurement issues remain unresolved. The conclusion is that fair value measurements should include or exclude control premiums consistently. It is argued that including control premiums for all fair value measurements is the most faithful representation of the underlying economic phenomenon. This paper contributes to the fair value measurement debate by comparing the merits of alternative fair value measurements for control premiums and highlights an area where researchers, investors, and other users should exercise caution when evaluating financial statements. 相似文献
2.
Accounting instructors face numerous challenges in structuring and teaching accounting classes. This paper describes the experience of redesigning classes in an introductory accounting course to follow the format of team training sessions in the sport of soccer. The soccer format includes six sections: warm‐up, balance/agility/coordination, skill/technique, simplified small game, game, and cooldown. We explain how the activities in each of these sections can be translated into parts of a class session. While adopting this format requires instructors to invest time in preparation and to be flexible and responsive when facilitating classes, informal results indicate that this class format is rewarding for both instructor and students and that it enhances student performance and experience. We suggest that elements of this class format could be successfully adopted for courses in other business subjects, and in nonbusiness disciplines. 相似文献
3.
Theory suggests that financial report-based debt covenants engender incentives for the manager to relax covenant constraints through accounting choices in order to avoid costly covenant violations. Prior studies directly testing this hypothesis in the context of financial misreporting fail to find consistent evidence. Using a more refined measure of debt covenant restriction, we find that debt covenant restriction is positively associated with the probability of financial statement misstatements. This positive association is driven by performance covenants rather than capital covenants and is more consistent with the manager striving to avoid a “false-positive” violation than to delay the violation. Our results also imply that managers resort to both income-increasing and non–income-increasing misreporting to relieve covenant constraints and rely more on the latter when faced with greater earnings management constraints. Additionally, the auditor charges higher audit fees to firms with more binding covenants even outside the violation state, and audit fees increase with constraints relative to both performance and capital covenants, reflecting greater financial reporting risk and bankruptcy risk, respectively. Within capital covenants, we find some evidence of even higher audit fees for tighter intangible-inclusive versus intangible-exclusive capital covenants. Lastly, our evidence suggests that the positive association between covenant constraints and misreporting is attenuated when the auditor has more experience with debt covenants, has greater bargaining power over the client, or faces greater litigation risk. 相似文献
4.
Fernando de Oliveira Santini Valter Afonso Vieira Wagner Junior Ladeira Claudio Hoffmann Sampaio 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2019,36(2):149-162
Sales control systems are instruments used by firms to improve performance and other organizational outcomes. To understand their antecedents and consequences, this paper conducts a meta‐analysis based on 104 studies. The results showed significant relationships between behaviour‐ and outcome‐based control systems and the complexity of the products, bonuses, financial performance, sales innovation, organizational support and satisfaction with supervisors. The outcomes revealed that behaviour‐based control systems were the most effective mechanism in turbulent markets and for determining financial performance. However, outcome‐based control systems were the most efficient instrument for complex products. 相似文献
5.
Yousra Hallem Wissal Ben Arfi Frédéric Teulon 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2020,37(1):82-94
Online collaborative consumption enhances peer networks, members of which communicate, collaborate, and even deliver services to one another via digital sharing platforms. Despite the tremendous increase in collaborative consumption, due in large part to the development of the Internet, the reality of the economic and social movements that underpin this trend is much less visible. Of course, not all consumers seek collaborative consumption or interact through online platforms. Using a qualitative approach, this paper aims to investigate motivational factors and barriers against collaborative consumption and to establish a typology of collaborative consumer profiles, identifying the most suitable type of online sharing platforms for each profile. The findings reveal the following collaborative consumer profiles: committed, pragmatists, intermittent, and skeptical, each demonstrating different preferences for the different type of online sharing platform. 相似文献
6.
Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality. 相似文献
7.
Entrepreneurs and the context of cooperative organizations: A definition of cooperative entrepreneur
Milln Diaz‐Foncea Carmen Marcuello 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2013,30(4):238-251
We focus on the role of entrepreneurs in organizations that are structured as cooperatives. In considering the similarities and differences among various forms of entrepreneurship, a comprehensive definition of the cooperative entrepreneur is formulated. A model illustrating four variations in the manner in which cooperative entrepreneurship contributes to the creation of cooperatives is also presented. These contributions help to more clearly frame future research and lend visibility to the challenges faced by entrepreneurs in the cooperative context. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
8.
Phyllis Passariello 《Annals of Tourism Research》1983,10(1):109-122
This paper examines contemporary middle class Mexican recreational tourism through a micro-ethnographic study of tourist behavior at a small beach resort in the state of Chiapas. Majority behavior represents the inversion of aspects of normal behavior, particularly in the deregulation of meal-times, night and day activities, and the rules for play. It is hypothesized that the particular, and comparatively excessive, behaviors described may stem from both the historically antecendant Spanish and Indian cultures, with their baroque tendencies, and from the recent liberation of the new middle classes from the “Victorian-like” rules of daily behavior. Behavior at the beach resorts resembles earlier types of vacation in the U.S.A. and this suggests there may be an evolution of tourist behaviors characteristic of the historical situation of the national home cultures of the tourists. 相似文献
9.
Yi‐Chia Chiu Yi‐Ching Liaw Wei‐Kuo Tseng 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2012,29(1):40-49
Corporate venturing (CV) in which established firms invest in new entrepreneurial businesses involves identifying opportunities and creating new combinations of resources to seize opportunities. Moving beyond literature that has focused predominantly on the consequences of CV, we adopt a resource‐based view to examine how knowledge‐based and organizational‐slack resources relate to the level of firm CV. The implications of the findings for future research are discussed. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
10.
The complex rapidly changing environment faced by tourism organization officials makes tourism planning extremely difficult. Goal programming can aid the tourism planner in appraising the goal attainment potential associated with proposed tourism marketing program alternatives. By changing priorities of goals, budgetary limitations, and organizational constraints, the policy maker can test the effect of changes before they are implemented. By utilizing goal programming, a tourism organization can more systematically evaluate the nature and relative importance of organizational goals, critical constraints affecting the organization and marketing program alternatives. 相似文献