Browsing Accounting by Title
Now showing items 49-68 of 262
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A conceptual map of tax rule change
(The Tax Institute, 2011)The purpose of this paper is to present a conceptual map to assist tax scholars in framing their analyses of tax rule change. The map is developed in two stages; the first identifies the various factors that bring pressure ... -
Conservatism in residual income models: theory and supporting evidence
(Taylor & Francis, 2015-05-29)In this paper, we develop a framework for evaluating the impact of conservative accounting on the structure of residual income models of equity valuation. We explore specific examples of both unconditional and conditional ... -
Constructing and testing alternative versions of the Fama-French and Carhart models in the UK
(2011)This paper constructs and tests alternative versions of the Fama-French and Carhart models for the UK market with the purpose of providing guidance for researchers interested in asset pricing and event studies. We conduct ... -
Consumption risk and the cross-section of government bond returns
(Elsevier, 2015-03-23)In this paper we provide a consumption-based explanation of risk in nominal US Treasury bond portfolios. We use a consumption-CAPM with Epstein-Zin-Weil recursive preferences. Our model introduces two sources of risk: ... -
Content analysis in social and environmental reporting research: trends and challenges
(Emerald, 2015)Purpose - The present study comprehensively reviews the use of content analysis in social and environmental reporting research. It explores how the relevant literature has evolved over time and particularly how recent ... -
Convergence in European corporate governance: the audit committee concept
(Blackwell, 2005-11)This paper analyses recent corporate governance codes issued by 20 countries for evidence of convergence in corporate governance systems in Europe. The analysis shows that there has been a degree of convergence towards an ... -
Core values as a management control in the construction of “sustainable development”
(Emerald, 2015-06)Purpose: This paper examines a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need ... -
Corporate governance and firm-specific stock price crashes
(Wiley, 2016-03-06)We investigate whether ownership structure, accounting opacity, board structure & processes and managerial incentives attributes relate to future stock price crash risk. Principal component analysis on the 21 attributes ... -
Corporate social performance, competitive advantage, earnings persistence and firm value
(Wiley, 2016)In this paper, using a generalised valuation framework inspired by Ohlson (1995), we show that corporate social performance (CSP) is value relevant and that, in particular, it appears to be associated with a higher coefficient ... -
Corporate social reporting (CSR): an attempt to revisit legitimacy theory
(Kingston University, 2008-05)The paper‟s aim is twofold: it first introduces a revisited Legitimacy Theory (LT) framework and then moves on to empirically consider its applicability by examining the reaction of international aviation companies, in ... -
Corporate social responsibility and earnings quality: international evidence
(Elsevier, 2015-11-06)In this paper, we investigate whether the corporate social responsibility (CSR) orientation of a firm affects its reporting incentives, in terms of the trade-off between real earnings management (REM) and accrual-based ... -
Corporate social responsibility and firm value: disaggregating the effects on cash flow, risk and growth
(Springer Netherlands, 2014-11-01)This paper examines how the stock market values corporate social responsibility (CSR). We consider the multidimensionality of CSR and make a distinction between strengths and concerns. We disaggregate the effect on value ... -
Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements
(Taylor & Francis (Routledge) for European Accounting Association, 2018-05-10)This study examines sustainability reporting assurance (SRA) provider use of sustainability restatements as a means to create legitimacy in the developing SRA market. In comparison to financial data, mistakes in ... -
CSR disclosure: The more things change…?
(Emerald, 2015-01-19)Purpose: Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly ... -
CSR reactions to major legitimacy (and/or reputation) threats: the case of the aviation industry
(2010)Recently some conflicting arguments have been expressed over the extent to which image, reputation or similar marketing notions have been employed to explain CSR practice. Bebbington, Larrinaga and Moneva [2008, “Corporate ... -
CSR reporting practices and the quality of disclosure: An empirical analysis
(Elsevier, 2014-12-01)Research on CSR disclosure points to an increasing lack of completeness and decreasing amount of credibility in the information reported, as well as concerns about overall reporting practices. The aim of this paper is to ... -
A cyclical model of exchange rate volatility
(Elsevier, 2011-12-31)In this paper, we investigate the long run dynamics of the intraday range of the GBP/USD, JPY/USD and CHF/USD exchange rates. We use a non-parametric filter to extract the low frequency component of the intraday range, and ... -
Day-of-the-month effects in the performance of momentum trading strategies in the foreign exchange market
(University of Exeter, 2008-10)This article documents a very strong day-of-the-month effect in the performance of momentum strategies in the foreign exchange market. It shows that this seasonality in trading strategy performance is attributable to ... -
Debating diversity in management accounting research
(Emerald Group Publishing Ltd., 2014)Purpose: This paper chronicles the evolution of the academic debate regarding diversity in management accounting research and discusses its impact on the current state of management accounting research. -
Demand for CSR: Insights from Shareholder Proposals
(Routledge, 2015-10-19)Motivated by the increasing popularity and attention shareholder proposals on corporate social responsibility (CSR) attract, the purpose of this study is to provide a detailed portrayal of shareholders' demands for CSR ...