Cited by Latin American accounting research in extra-regional journals

The Accountability System for Material Misstatements and Executive Pay Performance Sensitivity: A Quasi‐natural Experiment DOI

Liu Wen-jun, Qian He, June Cao

et al.

Abacus, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 5, 2024

This study examines the impact of accountability system for material misstatements (ASMM) on sensitivity executive compensation to accounting earnings in China. Using a difference‐in‐differences model, we find that ASMM significantly decreases earnings, which attribute monitoring and unintended effects ASMM. As executives’ cost manage reported more bonuses is heightened by ASMM, their high contain management, reduces. The consequence risk aversion also incentivized preserve performance pay while restricts boards reduce encourage taking. These phenomena are pronounced companies with agency conflict, audited non‐Big 4 auditors, less followed analysts. results indicate corporate governance reforms introduce personal responsibilities China can improve accuracy but decrease efficiency assessing hard work. board reacts this change increasing role stock returns contracts. consistent view principal dynamically adjusts contracts make them incentive compatible (Tirole Laffont, 1988; Hall Knox, 2004; He, 2011). Our provides critical implications importance institutional environments emerging markets beyond.

Language: Английский

Citations

Unleashing the Impact of Environmental Information Disclosure on Corporate Green Innovation: The Role of Audit Quality and Media Attention DOI

Xiaoyang Zhao,

Rongcheng Zhu,

Qiyuan Li

et al.

Environmental Development, Journal Year: 2024, Volume and Issue: unknown, P. 101078 - 101078

Published: Sept. 1, 2024

Language: Английский

Citations

A New Wave of Talent: The Effect of Mandatory Local CPA Requirements for Big 4 Partners in China DOI

Pietro A. Bianchi, Lin Liao, Miguel Minutti‐Meza

et al.

SSRN Electronic Journal, Journal Year: 2023, Volume and Issue: unknown

Published: Jan. 1, 2023

This paper examines the effects of a recent regulatory intervention in China that affected Big 4 partners' assignments and their clients' audit quality. In 2012, Chinese Ministry Finance mandated 80% engagement partners must have local CPA requirements by 2017, but this regulation did not affect non-Big firms. During 14-year period surrounding implementation regulation, we examine various outcomes at both partner client levels between other We document complied with promoting talent to junior roles for new clients, do observe any negative on quality or externalities Overall, our findings suggest move achieved its intended objective developing human capital without harming

Language: Английский

Citations

Institutional investors' corporate site visits and resource extraction: Evidence from China DOI

Minhang Deng,

Yunyi Wang, Gaoliang Tian

et al.

Accounting and Finance, Journal Year: 2023, Volume and Issue: 63(5), P. 5211 - 5243

Published: May 25, 2023

Abstract This study examines the effect of corporate site visits on resource extraction. Taking advantage China's mandatory disclosure detailed investors' information, we find that firms with more have lower levels managerial private consumption and tunnelling. association is pronounced when monitoring efficient, agency problem severe. We utilise two‐stage least squares (2SLS) estimation approach to demonstrate robustness our results. Collectively, findings highlight external role in reducing conflicts.

Language: Английский

Citations

The Externalities of ESG Disclosure DOI

Yi Jiang, Ya Kang, Hao Liang

et al.

SSRN Electronic Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 1, 2024

Download This Paper Open PDF in Browser Add to My Library Share: Permalink Using these links will ensure access this page indefinitely Copy URL DOI

Language: Английский

Citations

Evolution, trends, and recent developments in international accounting studies: A synthesis of evidence published in “Research in Accounting Regulation” DOI

Natalia Mintchik, Stephen R. Moehrle,

Jennifer A. Reynolds-Moehrle

et al.

Journal of International Accounting Auditing and Taxation, Journal Year: 2024, Volume and Issue: unknown, P. 100651 - 100651

Published: Sept. 1, 2024

Language: Английский

Citations

Can ESG ratings drive digital innovation in enterprises? Exploring Porter's hypothesis in the digital era DOI

Zhen Wang

Business Strategy and the Environment, Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 30, 2024

Abstract The holistic reshaping and advancement of the global economy inherently demand creation synergies between digitization environmentally sustainable development practices. This study pioneers an evaluation impact environmental, social, governance (ESG) ratings on corporate digital technology innovation, contrasting with existing literature. Using data from A‐share listed firms for 2011–2020, our research reveals that implementing ESG stimulates innovation across various dimensions, thereby confirming presence Porter hypothesis in era. Furthermore, these findings are substantiated through utilization methodologies, such as synthetic difference‐in‐differences (SDID), multi‐period DID, event studies, staggered DID. In addition, mechanism tests delve into underlying channels which stimulate elucidating their ability to promote motivation stimulus resource supply effects. Moreover, heterogeneity analysis carried out this uncovers diverse effects stemming factors firm characteristics, industry competitiveness, nature, regional intellectual property protection (IPP), factor market development. Nevertheless, companies should refrain blindly pursuing high avoid overcorrecting because there is inverse U‐shape relationship innovation. These provide theoretical basis empirical evidence widescale ratings. Thus, they offer useful guidance executives other policymakers aiming foster a win–win scenario green

Language: Английский

Citations

Controlling shareholders’ equity pledges and properties of analysts’ earnings forecasts DOI

Richard Kent, Wenbin Long,

Yupeng Yang

et al.

Journal of Accounting Literature, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 21, 2024

Language: Английский

Citations

Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China DOI

Han Cong,

Dan Li, Xiao Li

et al.

Journal of Business Finance &amp Accounting, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 10, 2024

ABSTRACT This study examines how the unexpected earnings of industry leaders influence discretionary reporting behavior followers. Chinese firms are required to disclose their annual announcement (EA) dates before fiscal year ends. Leveraging this unique setting, we demonstrate that followers delay EAs in response surprises reported by leaders. effect is more pronounced for who face lower costs delaying (i.e., those with weak corporate governance and no penalties EAs) receive greater benefits from competitive industries where meet or beat market expectations). We also find that, compared other followers, likely engage last‐minute management reducing effective tax rates. Furthermore, our findings suggest when report good news, do same. However, positive reaction these delayed EAs. Overall, provides new evidence leaders’ significantly impact followers’ decisions about financial reporting, including management.

Language: Английский

Citations

Transformations in the Chinese capital market: technological innovations, sustainability and regulatory reforms (1999–2023) DOI

Jianlei Han, Stewart Jones,

Zini Liang

et al.

Journal of Accounting Literature, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 19, 2024

Language: Английский

Citations