Results 181 to 190 of about 9,019,444 (252)
Journal of Accounting Research, EarlyView.ABSTRACT Bank regulators use peer information for bank evaluations and publicly disclose this information. This study investigates whether the regulatory use and disclosure of peer information induce herding behavior in banks' regulatory capital ratios.
MINJAE KIM
wiley +1 more source
The effect of the mandatory disclosure of corporate tax returns on reporting bias
Journal of Accounting Research, EarlyView.ABSTRACT How do investor reactions to the mandatory disclosure of firm tax information influence managers' reporting choices? To answer this question, we build a structural model of reporting bias, which we test with a unique data set of Turkish firms that have been mandated to publicly disclose their tax returns since 2009.
ERIC J. ALLEN +2 more
wiley +1 more source
Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates
Journal of Accounting Research, EarlyView.ABSTRACT We document that as interest rates rose in 2022, banks largely left long‐duration assets exposed to interest rate risk while shielding the accounting value of their balance sheets. Call report and Securities and Exchange Commission (SEC) data show that only about 6% of U.S.
João Granja +4 more
wiley +1 more source
Are managers of emerging markets more opportunistic? application of Benford's Law. [PDF]
PLoS OneHassan S, Aksar M, Ahmad M, Kajanova J.
europepmc +1 more source
Market Integration and Nonlinear Price Transmission in 19th‐Century British Wheat Markets
Journal of Agricultural Economics, EarlyView.ABSTRACT Important developments in infrastructure and institutions characterized 19th‐Century wheat markets in Great Britain. Among these developments was the construction of the national rail system which enabled cheaper and more efficient transport of grain and other bulky cargoes between inland towns and ports.
Barry K. Goodwin, A. Ford Ramsey
wiley +1 more source
Labor unionization and real earnings management: Evidence from labor elections. [PDF]
PLoS OneAstvansh V, Wang B, Chen T, Qu JC.
europepmc +1 more source
Social Exchange and Reciprocal Integration Between Migrants and Locals at Work
Human Resource Management Journal, EarlyView.ABSTRACT Workplaces are pivotal “contact zones” where migrants and locals negotiate access to jobs, resources, and recognition, yet HRM research has rarely examined how everyday encounters generate integrated relationships at work. This conceptual paper introduces reciprocal integration as a workplace‐anchored social exchange process: the emergent ...
Minna Paunova, Maribel Blasco
wiley +1 more source
Smart city and earnings management: Evidence from China. [PDF]
PLoS OneSun D, Chen C.
europepmc +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source