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Journal of Medicine and Pharmacy","Tạp chí Y Dược học Cần Thơ",{"EN":487,"VI":488},"\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">04\u002F10\u002F2015 Ministry of Information and Communications allowed Can Tho journal of medicine and pharmacy to operate (102 \u002FGP-BTTTT)\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">07\u002F16\u002F2015 Can Tho journal of medicine and pharmacy is internationally recognized: ISSN 2354-1210\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">In 2016, The journal has been included in the list of medical science journals by The State Council for professorship which is awarded a work score of 0-0.5 points for a published article.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Can Tho Journal of Medicine and Pharmacy welcome original works that haven’t been submitted or published in other medical journals. Posts must contain content related to one of the journal’s categories.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">The content published\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">The journal is divided into 3 categories:\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">- Scientific research article: are valuable scientific works, which have been researched and accepted.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">- Overview of medicine, biology and pharmacy: serving the objective of continuing training in the fields of medicine, biology and pharmacy; to systematize classical and modern knowledge.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">- Update information on new knowledge about medicine, biology, pharmacy in the country and in the world.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Scope\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">- Publication and introduction of scientific research in the fields:\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">+ Medicine (internal medicine, surgery, pediatrics, obstetrics and gynecology, odonto-stomatology, laboratory, oncology, traditional medicine, nursing).\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">+ Biology (genetics, biotechnology).\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">+ Pharmacology (pharmaceutics, drug quality analysis-control, synthetic pharmaceutical chemistry, biochemistry, pharmacognosy, botany, clinical pharmacy).\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">- To enhance the quality of undergraduate, postgraduate education, scientifically researching and meet the necessary treatment in hospital.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">- Introducing the updated domestic and oversea information about science technology to promote scientific research and exchanging technology in local, other universities.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">- Exchanging pharmaceutical and medical information for social health developing in the Mekong Delta and Vietnam.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">The object\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Postgraduate students, student of Can Tho University of Medicine and Pharmacy, scientists from schools, research institutes, hospitals, health centers, pharmaceutical companies of the Mekong Delta; other provinces and regions in Vietnam and other country.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Address\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Headquarters of Can Tho Journal of Medicine and Pharmacy, located Scientific Research and International Cooperation Office: 179 Nguyen Van Cu Street, An Khanh Ward, Ninh Kieu District, Can Tho City, Vietnam.\u003C\u002Fspan>\u003C\u002Fp>","\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Ngày 16\u002F7\u002F2015, Tạp chí Y Dược học Cần Thơ được cấp chỉ số quốc tế: ISSN 2354-1210.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Từ tháng 4\u002F2016, Tạp chí đã được Hội đồng Giáo sư ngành Y đưa vào danh sách các tạp chí khoa học Y học được tính điểm công trình 0-0,5 điểm cho một bài báo đăng.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Năm 2020 Tạp chí Y Dược học Cần Thơ đã được phê duyệt vào danh mục của các Hội đồng Giáo sư ngành Dược học được tính điểm công trình 0-0,5 điểm cho một bài báo đăng.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tạp chí Y Dược học Cần Thơ ra 12 số\u002Fnăm, 180-200 trang\u002Fsố.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Từ tháng 12\u002F2022 Tạp chí Y Dược học Cần Thơ là thành viên của hệ thống Crossref và từ tháng 01\u002F2023 tạp chí thực hiện bình duyệt online kín 2 chiều nhằm tăng tính minh bạch, tin cậy của các công trình nghiên cứu khoa học và đảm bảo tốt nhất chất lượng khoa học của bài viết.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tôn chỉ, mục đích và phạm vi của tạp chí\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tôn chỉ và mục đích hoạt động của tạp chí: xuất bản nhằm mục đích phổ biến kết quả từ các đề tài nghiên cứu khoa học; giao lưu trao đổi khoa học, chia sẻ kinh nghiệm, học tập, đồng thời cập nhật thông tin khoa học mới trong các lĩnh vực y, sinh, dược học trong và ngoài nước.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Phạm vi của tạp chí: Tạp chí xuất bản được chia thành 3 chuyên mục: (i) Bài báo nghiên cứu khoa học là kết quả công trình nghiên cứu khoa học có giá trị đã được triển khai nghiên cứu, (ii) Bài tổng quan y, sinh, dược học: phục vụ mục tiêu đào tạo liên tục trong lĩnh vực y, sinh, dược học; nhằm hệ thống hóa những kiến thức kinh điển và hiện đại; (iii) Thông tin cập nhật kiến thức mới về y, sinh, dược học trong nước và trên thế giới.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Chính sách truy cập mở\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tạp chí Y Dược học Cần Thơ áp dụng chính sách truy cập mở đối với các bài báo đã xuất bản đến với độc giả, nhằm mở rộng cơ hội tiếp cận các kết quả nghiên cứu chất lượng cao và tăng cường trao đổi kiến thức. Tạp chí đăng tải trực tuyến (miễn phí) toàn văn các bài báo được công bố trên website của Tạp chí (https:\u002F\u002Ftapchi.ctump.edu.vn).\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Đạo đức xuất bản\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tạp chí Y Dược học Cần Thơ cam kết tuân thủ đạo đức xuất bản phù hợp với các hướng dẫn và tiêu chuẩn của the Committee on Publication Ethics (COPE), tuân thủ các nguyên tắc của COPE’s Core Practices, Best Practices Guidelines for Journal Editors và Guidelines on Good Publication Practices.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Bản thảo bài báo chỉ được chấp nhận khi được tác giả chịu trách nhiệm chính cam kết các nội dung sau: Các nội dung của bản thảo chưa được đăng tải toàn bộ hoặc một phần ở các tạp chí khác; Tất cả các tác giả đều có đóng góp một cách đáng kể vào quá trình nghiên cứu hoặc chuẩn bị bản thảo và cùng chịu trách nhiệm về các nội dung của bản thảo; Tuân thủ các biện pháp đảm bảo đạo đức nghiên cứu (ví dụ thỏa thuận đồng ý tham gia nghiên cứu).\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Cam kết bảo mật\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tạp chí cam kết thực hiện và tuân thủ các quy định của luật và các văn bản hướng dẫn liên quan đến bảo mật thông tin cá nhân trên không gian mạng. Các thông tin mà người dùng (tác giả, độc giả, biên tập viên, người phản biện) nhập vào các biểu mẫu trên Hệ thống Quản lý xuất bản trực tuyến của tạp chí chỉ được sử dụng vào các mục đích đã được tuyên bố rõ ràng và sẽ không được cung cấp cho bất kỳ bên thứ ba nào khác, hay dùng vào bất kỳ mục đích nào khác.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Phí gửi bài\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Lệ phí gửi đăng bài: 1.000.000đ\u002Fbài báo\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Lệ phí gửi đăng nhanh: 1.500.000đ\u002Fbài báo\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Đối với tác giả là cán bộ viên chức thuộc Trường Đại học Y Dược Cần Thơ thì được hỗ trợ 50% lệ phí gửi đăng bài.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Đối với sinh viên thực hiện đề tài nghiên cứu khoa học cấp trường được hỗ trợ 100% lệ phí đăng bài ( Tác giả gửi đính kèm “ Quyết định về việc giao tổ chức thực hiện đề tài nghiên cứu khoa học cấp Trường của sinh viên”).\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Hình thức nộp lệ phí:\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">1. Tiền mặt:\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Nộp trực tiếp tại Phòng Tài chính - Kế toán, Trường Đại học Y Dược Cần Thơ, số 179 Nguyễn Văn Cừ, P. An Khánh, Q. Ninh Kiều, thành phố Cần Thơ.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">2. Chuyển khoản:\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tên Tài khoản: Trường ĐHYD Cần Thơ, Số TK: 0111000115668, tại ngân hàng Vietcombank chi nhánh Cần Thơ.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Thời gian: Áp dụng từ ngày 01\u002F02\u002F2023.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">* Phí gửi bài không được hoàn trả khi bài viết bị từ chối hoặc tác giả xin rút bài viết.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Quy trình phản biện bài báo\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tạp chí Y Dược học Cần Thơ thực hiện quy trình phản biện kín hai chiều nghiêm ngặt. Danh tính của những người phản biện không được tiết lộ cho các tác giả và ngược lại. Quy trình thẩm định bài báo đăng gồm các bước sau:\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tiếp nhận bản thảo\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Tác giả liên hệ gửi bản thảo đến Tạp chí qua hệ thống trực tuyến tại website: https:\u002F\u002Ftapchi.ctump.edu.vn. Hướng dẫn về cách đăng ký, gửi bài và chuẩn bị bản thảo được cung cấp trên website của Tạp chí.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Sàng lọc sơ bộ\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Sau khi Tòa soạn nhận được bài báo của tác giả, Ban Thư ký sẽ tiến hành kiểm tra sơ bộ bài báo (các yêu cầu về nội dung và hình thức). Những bài báo không đúng quy cách hoặc có nội dung không phù hợp hoặc vi phạm bản quyền sẽ bị từ chối (Ban Thư ký thông báo phản hồi đến tác giả trong vòng 1 tuần). Những bài báo đủ điều kiện, được Ban Thư ký tòa soạn chuyển đến Ban Biên tập có cùng chuyên môn với nội dung bài báo để đề xuất người phản biện. Thời gian kể từ khi Ban Biên tập nhận bài báo đến khi đề xuất người phản biện bài báo chậm nhất là 5 ngày.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Vòng phản biện\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">1. Ban Thư ký gửi bài và yêu cầu phản biện đến 02 phản biện độc lập.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">2. Các phản biện gởi nhận xét cho Ban Thư ký. Thời gian từ khi gửi bài cho phản biện đến khi nhận ý kiến của phản biện tối đa là 20 ngày.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Xử ký kết quả phản biện\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">1. Nếu ý kiến đồng ý cho đăng và không cần chỉnh sửa, Ban Thư ký tiếp tục đăng bài theo qui trình.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">2. Nếu ý kiến đồng ý đăng và cần chỉnh sửa, Ban Thư ký sẽ thông tin đến tác giả chỉnh sửa theo yêu cầu của người phản biện. Thời gian chỉnh sửa và gửi lại kéo dài không quá 2 tuần, từ khi tác giả bài báo nhận được thông tin (Quá trình này có thể lặp lại tối đa 2 lần\u002F1 bài báo). Khi có sự thống nhất, đồng ý của người phản biện; bài báo được tiếp tục đăng theo qui trình.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">3. Những bài báo có chất lượng không đạt yêu cầu, cả 2 phản biện không đồng ý cho đăng sẽ bị Tòa soạn từ chối đăng.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">Xuất bản\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">1. Ban Thư ký tổng hợp các bản thảo đã được tác giả hoàn thiện sau thẩm định trình Ban Biên tập xem xét, Tổng Biên tập phê duyệt, quyết định bài đăng theo các tiêu chí: sự phù hợp nội dung với tôn chỉ và mục đích, thể loại bài viết (ưu tiên các bài có bài có nghiên cứu chuyên sâu, hàm lượng khoa học cao), đóng góp mới bài báo, bài báo được ưu tiên đăng trong số gần nhất của Tạp chí theo thứ tự: tính thời sự, chất lượng bài báo và thời gian gửi bài.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">2. Ban Biên tập và Ban Thư ký biên tập bản thảo, chế bản, đọc rà soát lỗi. Thời gian hoàn thành từ 10-15 ngày.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">3. Ban Thư ký có trách nhiệm thông báo cho tác giả bài báo (bằng e-mail) về tình hình phê duyệt bài báo, thời gian, số kỳ, tập xuất bản bài báo theo qui định.\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(0, 0, 0);\">4. Danh sách bài báo theo số Tạp chí được in ấn và phát hành trong năm định kỳ được công bố chính thức trên website: https:\u002F\u002Ftapchi.ctump.edu.vn\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>",{"VOID":490},"wcQ1uqwAAAAJ","2023-05-30T08:17:21.868+00:00",[],[494],{"id":495,"createTime":28,"updateTime":28,"relativeEntities":496,"slug":28,"properties":497,"entityType":28,"verifyStatus":28,"verifyTime":28,"verifyNote":28,"languages":28,"translateLanguages":28,"viewCount":28,"url":507,"parentIds":508,"statistic":28},"6413896b-eca9-442b-a73f-182a58a0ce40",[],{"title":498,"address":501,"country":504,"abbreviation":505},{"EN":499,"VI":500},"Can Tho University of Medicine and Pharmacy","Trường Đại học Y Dược Cần Thơ",{"EN":502,"VI":503},"No 179, Nguyen Van Cu street, An Khanh ward, Ninh Kieu district, Can Tho city, Vietnam","Số 179, đường Nguyễn Văn Cừ, phường An Khánh, quận Ninh Kiều, thành phố Cần Thơ, Việt Nam",{"VOID":15},{"VOID":506},"ctump","http:\u002F\u002Fwww.ctump.edu.vn\u002F",[],[],"https:\u002F\u002Ftapchi.ctump.edu.vn\u002Findex.php\u002Fctump",{"impactFactor":32,"impactFactorByYear":512,"i10Index":32,"i10IndexLast5Year":32,"totalPublication":514,"totalPublicationByYear":515,"totalCitation":520,"totalCitationByYear":521,"totalCitationPerPublication":108,"totalCitationPerPublicationByYear":523,"hindexLast5Year":45,"hindex":45},{"2022":513,"2023":111,"2024":106},0.01,1556,{"2020":47,"2021":516,"2022":517,"2023":518,"2024":519,"2025":122},57,306,801,358,161,{"2021":146,"2022":280,"2023":522},99,{"2021":524,"2022":318,"2023":104},0.23,{"impactFactor":28,"impactFactorByYear":28,"i10Index":123,"i10IndexLast5Year":123,"totalPublication":526,"totalPublicationByYear":527,"totalCitation":526,"totalCitationByYear":528,"totalCitationPerPublication":40,"totalCitationPerPublicationByYear":531,"hindexLast5Year":49,"hindex":49},476,{"0":205,"2019":123,"2021":139,"2022":459,"2023":451,"2024":357,"2025":49,"2026":48},{"2021":42,"2022":123,"2023":161,"2024":529,"2025":360,"2026":530},136,83,{"2021":105,"2022":513,"2023":532,"2024":127,"2025":533,"2026":534},0.62,25.43,13.83,{"id":536,"createTime":537,"updateTime":382,"relativeEntities":538,"slug":539,"properties":540,"entityType":25,"verifyStatus":26,"verifyTime":28,"verifyNote":28,"languages":552,"translateLanguages":28,"viewCount":133,"subjectFields":553,"manageAffiliations":554,"indexDatabases":555,"url":556,"thumbnailPath":557,"statistic":558,"gsStatistic":594,"type":55,"analyzePriority":28},"6984a56a-db70-403b-9cc4-4013e1ceaffa","2023-05-09T06:47:40.346+00:00",[],"T%E1%BA%A1p%20ch%C3%AD%20Nghi%C3%AAn%20c%E1%BB%A9u%20n%C6%B0%E1%BB%9Bc%20ngo%C3%A0i",{"country":541,"issn":542,"title":544,"introduce":547,"gsId":550},{"VOID":15},{"VOID":543},"25252445",{"EN":545,"VI":546},"VNU Journal of Foreign Studies","Tạp chí Nghiên cứu nước ngoài",{"EN":548,"VI":549},"{\"ops\":[{\"insert\":\"\\n\\nThe \\n\"},{\"attributes\":{\"italic\":true},\"insert\":\"VNU Journal of Science\"},{\"insert\":\"\\n was established in 1985 for the publication of national and international research papers in all fields of natural sciences and technology, social sciences and humanities. 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Conversely, the level of real earnings management activities declined prior to SOX and increased significantly after the passage of SOX, suggesting that firms switched from accrual-based to real earnings management methods after the passage of SOX. We also document that the accrual-based earnings management activities were particularly high in the period immediately preceding SOX. Consistent with these results, we find that firms that just achieved important earnings benchmarks used less accruals and more real earnings management after SOX when compared to similar firms before SOX. In addition, our analysis provides evidence that the increases in accrual-based earnings management in the period preceding SOX were concurrent with increases in equity-based compensation. Our results suggest that stock-option components provide a differential set of incentives with regard to accrual-based earnings management. 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Available at: http: \u002F \u002F www.forbes.com \u002F home \u002F 2002 \u002F 07 \u002F 25 \u002F accountingtracker.html.",{},{"id":28,"text":1335,"url":28,"identifiers":1336},"10.1111\u002Fj.1745-6622.2002.tb00447.x",{"doi":1335},{"id":28,"text":1338,"url":28,"identifiers":1339},"10.1016\u002Fj.jacceco.2005.01.002",{"doi":1338},{"id":28,"text":1341,"url":28,"identifiers":1342},"Greenspan, A. 2002. Federal Reserve Board's Semiannual Monetary Policy Report to the Congress. Testimony before the Committee on Banking, Housing, and Urban Affairs, U.S. Senate, July 16. Washington, D.C.: Government Printing Office.",{},{"id":28,"text":1344,"url":28,"identifiers":1345},"Gunny, K. 2005. What are the consequences of real earnings management? 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Does aggressive financial reporting accompany aggressive tax reporting (and vice versa)? Working paper, The University of Iowa.",{"doi":1591},"10.2139\u002Fssrn.647604",{"id":28,"text":1593,"url":28,"identifiers":1594},"Frischmann, P. J., Shevlin, T., and Wilson, R. 2007. Economic consequences of increasing the conformity in accounting for uncertain tax benefits. Working paper, Idaho State University and University of Washington.",{},{"id":28,"text":1596,"url":28,"identifiers":1597},"Gleason C. 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The hustling of X-rated tax shelters: Respectable tax professionals and respectable corporate clients are exploiting the exotica of modern corporate finance to indulge in extravagant tax-dodging schemes. 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Upper Saddle River, NJ: Prentice Hall, Inc.",{},{"id":28,"text":1681,"url":28,"identifiers":1682},"10.1506\u002F480D-098U-607R-5D9W",{"doi":1681},{"id":28,"text":1684,"url":28,"identifiers":1685},"10.1016\u002FS0165-4101(01)00022-2",{"doi":1684},{"id":28,"text":1687,"url":28,"identifiers":1688},"Shevlin T., 1992, The Journal of the American Taxation Association, 14, 58",{},{"id":28,"text":1690,"url":28,"identifiers":1691},"Siegfried, J. J., 1974. Effective average U.S. corporation income tax rates. National Tax Journal (27): 245-259.",{"doi":1692},"10.1086\u002FNTJ41861946",{"id":28,"text":1694,"url":28,"identifiers":1695},"Stickney C., 1982, Journal of Accounting and Public Policy (1), 23",{},{"id":28,"text":1697,"url":28,"identifiers":1698},"Swenson, C. 1999. Increasing stock market value by reducing effective tax rates. Tax Notes (June 7): 1503-1505.",{},{"id":28,"text":1700,"url":28,"identifiers":1701},"U.S. Department of the Treasury. 1999. The Problem of Corporate Tax Shelters: Discussion, Analysis and Legislative Proposals. Washington, D.C.: Government Printing Office.",{},{"id":28,"text":1703,"url":28,"identifiers":1704},"Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.",{},{"id":28,"text":1706,"url":28,"identifiers":1707},"Wilkie P. J., 1988, The Journal of American Taxation Association, 4, 75",{},{"id":28,"text":1709,"url":28,"identifiers":1710},"Yin, G. 2003. How much tax do large public corporations pay? Estimating the effective tax rates of the S&P 500. Virginia Law Review 89 (December).",{"doi":1711},"10.2139\u002Fssrn.390260",{"id":28,"text":1713,"url":28,"identifiers":1714},"10.1016\u002F0165-4101(83)90008-3",{"doi":1713},{"id":1716,"createTime":1717,"updateTime":1717,"relativeEntities":1718,"slug":1719,"properties":1720,"entityType":971,"verifyStatus":26,"verifyTime":1717,"verifyNote":972,"languages":1731,"translateLanguages":28,"viewCount":32,"primaryUrl":1732,"fullTextUrl":28,"authors":1733,"publicationType":1012,"publisherRelationship":1789,"citationCount":1843,"citationInfo":1844,"publishDate":1850,"publishYear":1845,"citationAnalyzeStatus":884,"lastCitationAnalyze":28,"indexDatabases":1851,"openAccess":28,"references":1852,"isForceReanalyzing":1138},"0c7c83c5-6990-422d-bc31-bf8749b9c68c","2024-09-21T19:07:36.908+00:00",[],"The-Importance-of-Reporting-Incentives-Earnings-Management-in-European-Private-and-Public-Firms",{"openalex":1721,"mag":1723,"abstract":1725,"title":1727,"doi":1729},{"VOID":1722},"W3125717595",{"VOID":1724},"3125717595",{"EN":1726},"\u003Cjats:p>This paper examines how capital market pressures and institutional factors shape firms' incentives to report earnings that reflect economic performance. To isolate the effects of reporting incentives, we exploit the fact that, within the European Union, privately held corporations face the same accounting standards as publicly traded companies because accounting regulation is based on legal form. We focus on the level of earnings management as one dimension of accounting quality that is particularly responsive to firms' reporting incentives. We document that private firms exhibit higher levels of earnings management and that strong legal systems are associated with less earnings management in private and public firms. We also provide evidence that private and public firms respond differentially to institutional factors, such as book-tax alignment, outside investor protection, and capital market structure. 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Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. In Brookings-Wharton Papers on Financial Services, edited by R. Litan, and R. Herring. Washington, D.C.: Brookings Institution Press.",{},{"id":28,"text":1866,"url":28,"identifiers":1867},"10.1016\u002Fj.jacceco.2003.10.003",{"doi":1866},{"id":28,"text":1869,"url":28,"identifiers":1870},"10.1016\u002Fj.jacceco.2004.04.001",{"doi":1869},{"id":28,"text":1872,"url":28,"identifiers":1873},"- A. Robin, and G. Sadka. 2005. Is accounting conservatism due to debt or equity markets? An international test of ``contracting'' and ``value relevance'' theories of accounting. 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Working paper, Harvard Business School.",{},{"id":28,"text":1891,"url":28,"identifiers":1892},"10.1016\u002FS0165-4101(97)00017-7",{"doi":1891},{"id":28,"text":1894,"url":28,"identifiers":1895},"10.1111\u002Fj.1475-679X.2004.00136.x",{"doi":1894},{"id":28,"text":1897,"url":28,"identifiers":1898},"10.1016\u002Fj.jacceco.2005.10.005",{"doi":1897},{"id":28,"text":1900,"url":28,"identifiers":1901},"10.1086\u002F262026",{"doi":1900},{"id":28,"text":1903,"url":28,"identifiers":1904},"Comprix, J., K. Muller III, and M. Stanford. 2003. Economic consequences from mandatory adoption of IASB standards in the European Union. Working paper, Arizona State University.",{},{"id":28,"text":1906,"url":28,"identifiers":1907},"10.1016\u002Fj.intaccaudtax.2005.01.002",{"doi":1906},{"id":28,"text":1101,"url":28,"identifiers":1909},{"doi":1101},{"id":28,"text":1911,"url":28,"identifiers":1912},"Sloan A., 1995, The Accounting Review, 70, 193",{},{"id":28,"text":1914,"url":28,"identifiers":1915},"Skinner, 2000, Accounting Horizons, 14, 235, 10.2308\u002Facch.2000.14.2.235",{"doi":1312},{"id":28,"text":1917,"url":28,"identifiers":1918},"- and C. Schrand. 2004. Earnings Quality. Charlottesville, VA: The Research Foundation of CFA Institute.",{"doi":1919},"10.2469\u002Fcp.v2004.n3.3394",{"id":28,"text":1320,"url":28,"identifiers":1921},{"doi":1320},{"id":28,"text":1923,"url":28,"identifiers":1924},"10.1016\u002FS0165-4101(02)00047-2",{"doi":1923},{"id":28,"text":1926,"url":28,"identifiers":1927},"10.1111\u002Fj.1475-679X.2004.00158.x",{"doi":1926},{"id":28,"text":1929,"url":28,"identifiers":1930},"Gernon H., 1995, Journal of Accounting Literature, 14, 54",{},{"id":28,"text":1932,"url":28,"identifiers":1933},"10.1111\u002Fj.1475-679X.2004.00144.x",{"doi":1932},{"id":28,"text":1935,"url":28,"identifiers":1936},"Healy P., 1999, Accounting Horizons, 13, 365, 10.2308\u002Facch.1999.13.4.365",{"doi":1119},{"id":28,"text":1938,"url":28,"identifiers":1939},"10.1016\u002FS0165-4101(01)00011-8",{"doi":1938},{"id":28,"text":1361,"url":28,"identifiers":1941},{"doi":1361},{"id":28,"text":1943,"url":28,"identifiers":1944},"10.2307\u002F2491444",{"doi":1943},{"id":28,"text":1946,"url":28,"identifiers":1947},"- and P. 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Lins, and F. Warnock. 2005. Do foreigners invest less in poorly governed firms? Working paper, European Corporate Governance Institute.",{},{"id":28,"text":1974,"url":28,"identifiers":1975},"Levitt A., 1998, Accounting Horizons, 12, 79",{},{"id":28,"text":1977,"url":28,"identifiers":1978},"Myers, J., L. Myers, and D. Skinner. 2006. Earnings momentum and earnings management. Working paper, University of Chicago.",{},{"id":28,"text":1980,"url":28,"identifiers":1981},"Peek, E., R. Cuijpers, and W. Buijink. 2006. Creditors' and shareholders' demand for accounting conservatism in public versus private firms: Evidence from Europe. Working paper, Maastricht University.",{},{"id":28,"text":1983,"url":28,"identifiers":1984},"10.2307\u002F2329322",{"doi":1983},{"id":28,"text":1986,"url":28,"identifiers":1987},"Roychowdhury, S. 2005. Management of earnings through the manipulation of real activities that affect cash flow from operations. 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(2002) (FJN). The results of our discretionary accruals tests differ from FJN's when we adjust discretionary current accruals for firm performance. In our earnings benchmark tests, in contrast to FJN we find no statistically significant association between firms meeting analyst forecasts and auditor fees. Our market reaction tests also provide different results than those reported by FJN. Overall, our study indicates that FJN's results are sensitive to research design choices, and we find no systematic evidence supporting their claim that auditors violate their independence as a result of clients purchasing relatively more nonaudit services.\u003C\u002Fjats:p>",{"EN":2041},"Do Nonaudit Services Compromise Auditor Independence? 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Working paper, University of Missouri and Pennsylvania State University.",{},{"id":28,"text":2193,"url":28,"identifiers":2194},"Frankel R., 2002, The Accounting Review, 77, 71, 10.2308\u002Faccr.2002.77.s-1.71",{"doi":2195},"10.2308\u002Faccr.2002.77.s-1.71",{"id":28,"text":2197,"url":28,"identifiers":2198},"10.2307\u002F2491396",{"doi":2197},{"id":28,"text":2200,"url":28,"identifiers":2201},"10.1016\u002FS0165-4101(02)00059-9",{"doi":2200},{"id":28,"text":2203,"url":28,"identifiers":2204},"Kothari, S., A. Leone, and C. Wasley. 2002. Performance matched discretionary accrual measures. Working paper, University of Rochester.",{"doi":2205},"10.2139\u002Fssrn.264859",{"id":28,"text":2207,"url":28,"identifiers":2208},"Levitt, A. 1998. The numbers game. Remarks delivered at the NYU Center for Law and Business, New York, NY, September 28.",{},{"id":28,"text":2210,"url":28,"identifiers":2211},"- 2000. Renewing the covenant with investors. Remarks delivered at NYU Center for Law and Business, New York, NY, May 10.",{},{"id":28,"text":2213,"url":28,"identifiers":2214},"Magee R., 1990, The Accounting Review, 65, 315",{},{"id":28,"text":2216,"url":28,"identifiers":2217},"Myers J., 2003, The Accounting Review, 779, 10.2308\u002Faccr.2003.78.3.779",{"doi":2218},"10.2308\u002Faccr.2003.78.3.779",{"id":28,"text":2220,"url":28,"identifiers":2221},"Read W., 1992, Accounting Horizons, 42",{},{"id":28,"text":2223,"url":28,"identifiers":2224},"Securities and Exchange Commission (SEC). 1978. Disclosure of Relationships with Independent Public Accountants. Accounting Series Release No. 250. June 29. 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Errors in estimating accruals: Implications for empirical research. Working paper, The University of Iowa.",{},{"id":28,"text":2354,"url":28,"identifiers":2355},"Comiskey, E., and C. W. Mulford. 2000. Guide to Financial Reporting and Analysis. New York, NY: John Wiley & Sons.",{},{"id":28,"text":1101,"url":28,"identifiers":2357},{"doi":1101},{"id":28,"text":1307,"url":28,"identifiers":2359},{},{"id":28,"text":1104,"url":28,"identifiers":2361},{"doi":1104},{"id":28,"text":2363,"url":28,"identifiers":2364},"Dechow P. M., 2002, The Accounting Review (Supplement), 35, 10.2308\u002Faccr.2002.77.s-1.35",{"doi":970},{"id":28,"text":2366,"url":28,"identifiers":2367},"Demski J., 1999, Journal of Accounting Research, 37, 187, 10.2307\u002F2491353",{"doi":2368},"10.2307\u002F2491353",{"id":28,"text":2370,"url":28,"identifiers":2371},"Financial Accounting Standards Board (FASB). 1987. Statement of Cash Flows. Statement of Financial Accounting Standards No. 95. 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D., 1987, The Accounting Review, 62, 358",{},{"id":28,"text":2396,"url":28,"identifiers":2397},"Penman S., 2002, The Accounting Review, 77, 237, 10.2308\u002Faccr.2002.77.2.237",{"doi":2398},"10.2308\u002Faccr.2002.77.2.237",{"id":28,"text":1130,"url":28,"identifiers":2400},{"doi":1130},{"id":28,"text":2402,"url":28,"identifiers":2403},"10.1023\u002FA:1009617023027",{"doi":2402},{"id":28,"text":2405,"url":28,"identifiers":2406},"10.2307\u002F2490732",{"doi":2405},{"id":28,"text":2408,"url":28,"identifiers":2409},"Schipper K., 1989, Accounting Horizons, 3, 91",{},{"id":2411,"createTime":2412,"updateTime":2412,"relativeEntities":2413,"slug":2414,"properties":2415,"entityType":971,"verifyStatus":26,"verifyTime":2412,"verifyNote":972,"languages":2425,"translateLanguages":28,"viewCount":32,"primaryUrl":2426,"fullTextUrl":28,"authors":2427,"publicationType":1012,"publisherRelationship":2466,"citationCount":2520,"citationInfo":2521,"publishDate":2525,"publishYear":2522,"citationAnalyzeStatus":884,"lastCitationAnalyze":28,"indexDatabases":2526,"openAccess":28,"references":2527,"isForceReanalyzing":1138},"eace5fe4-5155-4ee7-8845-2b0c801f328f","2024-09-20T17:48:41.319+00:00",[],"Equity-Incentives-and-Earnings-Management",{"openalex":2416,"mag":2418,"abstract":2420,"title":2422,"doi":2424},{"VOID":2417},"W3125843505",{"VOID":2419},"3125843505",{"EN":2421},"\u003Cjats:p>This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensation and stock ownership data over the 1993–2000 time period, we document that managers with high equity incentives sell more shares in subsequent periods. As expected, we find that managers with high equity incentives are more likely to report earnings that meet or just beat analysts' forecasts. We also find that managers with consistently high equity incentives are less likely to report large positive earnings surprises. This finding is consistent with the wealth of these managers being more sensitive to future stock performance, which leads to increased reserving of current earnings to avoid future earnings disappointments. Collectively, our results indicate that equity incentives lead to incentives for earnings management.\u003C\u002Fjats:p>",{"EN":2423},"Equity Incentives and Earnings Management",{"VOID":1298},[31],"https:\u002F\u002Fpublications.aaahq.org\u002Faccounting-review\u002Farticle\u002F80\u002F2\u002F441\u002F2811\u002FEquity-Incentives-and-Earnings-Management",[2428,2447],{"id":2429,"sortIndex":32,"researcher":28,"roles":2430,"affiliations":2431,"properties":2440,"displayName":2444,"givenName":28,"familyName":28},"348d261a-220e-425d-91f3-cce6ce86e04d",[],[2432],{"id":2433,"sortIndex":32,"affiliation":2434,"properties":28},"b277166c-7f0c-436b-a6e2-aadf1781a006",{"id":2433,"createTime":28,"updateTime":28,"relativeEntities":2435,"slug":28,"properties":2436,"entityType":28,"verifyStatus":28,"verifyTime":28,"verifyNote":28,"languages":28,"translateLanguages":28,"viewCount":28,"url":28,"parentIds":2439,"statistic":28},[],{"title":2437},{"EN":2438},", University of British Columbia",[],{"orcid":2441,"title":2443,"openalex":2445},{"VOID":2442},"https:\u002F\u002Forcid.org\u002F0000-0001-5905-1740",{"EN":2444},"Qiang Cheng",{"VOID":2446},"A5059839472",{"id":2448,"sortIndex":40,"researcher":28,"roles":2449,"affiliations":2450,"properties":2459,"displayName":2463,"givenName":28,"familyName":28},"23c0b478-04c7-4083-8103-d5d4b87ab8a7",[],[2451],{"id":2452,"sortIndex":32,"affiliation":2453,"properties":28},"955be333-8f65-4b0a-aaae-e5f3124eb6a9",{"id":2452,"createTime":28,"updateTime":28,"relativeEntities":2454,"slug":28,"properties":2455,"entityType":28,"verifyStatus":28,"verifyTime":28,"verifyNote":28,"languages":28,"translateLanguages":28,"viewCount":28,"url":28,"parentIds":2458,"statistic":28},[],{"title":2456},{"EN":2457},"b University of Wisconsin—Madison.",[],{"orcid":2460,"title":2462,"openalex":2464},{"VOID":2461},"https:\u002F\u002Forcid.org\u002F0000-0002-8417-0917",{"EN":2463},"Terry D. 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R., 2002, Accounting Horizons, 16, 277, 10.2308\u002Facch.2002.16.4.277",{"doi":2540},"10.2308\u002Facch.2002.16.4.277",{"id":28,"text":2542,"url":28,"identifiers":2543},"10.1086\u002F423154",{"doi":2542},{"id":28,"text":2545,"url":28,"identifiers":2546},"Barton J., 2002, The Accounting Review, 77, 1, 10.2308\u002Faccr.2002.77.s-1.1",{"doi":2547},"10.2308\u002Faccr.2002.77.s-1.1",{"id":28,"text":1283,"url":28,"identifiers":2549},{"doi":1283},{"id":28,"text":2551,"url":28,"identifiers":2552},"Belsley, D. A., E. Kuh, and R. E. Welsch.1980. Regression Diagnostics: Identifying Influential Data and Sources of Collinearity. New York, NY: John Wiley & Sons.",{"doi":2553},"10.1002\u002F0471725153",{"id":28,"text":2555,"url":28,"identifiers":2556},"Beneish M., 1999, The Accounting Review, 74, 425, 10.2308\u002Faccr.1999.74.4.425",{"doi":2557},"10.2308\u002Faccr.1999.74.4.425",{"id":28,"text":2559,"url":28,"identifiers":2560},"2002, The Accounting Review, 77, 755, 10.2308\u002Faccr.2002.77.4.755",{"doi":2561},"10.2308\u002Faccr.2002.77.4.755",{"id":28,"text":2346,"url":28,"identifiers":2563},{"doi":2346},{"id":28,"text":2565,"url":28,"identifiers":2566},"10.1086\u002F260062",{"doi":2565},{"id":28,"text":2568,"url":28,"identifiers":2569},"10.1016\u002F0165-4101(95)00404-1",{"doi":2568},{"id":28,"text":2571,"url":28,"identifiers":2572},"10.2307\u002F2491055",{"doi":2571},{"id":28,"text":2574,"url":28,"identifiers":2575},"10.1506\u002FBXXP-RGTD-H0PM-9XAL",{"doi":2574},{"id":28,"text":2577,"url":28,"identifiers":2578},"Conference Board.2002. Executive compensation: Principles, recommendations and specific best practice suggestions. In Commission on Public Trust and Private Enterprise: Findings and Recommendations, September 17, 2002. New York, NY: Conference Board.",{},{"id":28,"text":2580,"url":28,"identifiers":2581},"10.1016\u002FS0165-4101(99)00019-1",{"doi":2580},{"id":28,"text":2583,"url":28,"identifiers":2584},"10.1016\u002FS0304-405X(02)00127-7",{"doi":2583},{"id":28,"text":1307,"url":28,"identifiers":2586},{},{"id":28,"text":2588,"url":28,"identifiers":2589},"2000, Accounting Horizons, 14, 235, 10.2308\u002Facch.2000.14.2.235",{"doi":1312},{"id":28,"text":1317,"url":28,"identifiers":2591},{"doi":1317},{"id":28,"text":1320,"url":28,"identifiers":2593},{"doi":1320},{"id":28,"text":2595,"url":28,"identifiers":2596},"Economist, The.2002. How to pay bosses. (November 14).",{},{"id":28,"text":2598,"url":28,"identifiers":2599},"Financial Accounting Standards Board (FASB).2004. Share-Based Payment, an Amendment of FASB Statements No. 123 and 95. Proposed Statement of Financial Accounting Standards. File Ref. 1102-100, March 31, 2004. Stamford, CT: FASB.",{},{"id":28,"text":1326,"url":28,"identifiers":2601},{"doi":1326},{"id":28,"text":2603,"url":28,"identifiers":2604},"10.2307\u002F2491279",{"doi":2603},{"id":28,"text":2606,"url":28,"identifiers":2607},"10.1016\u002Fj.jacceco.2003.10.008",{"doi":2606},{"id":28,"text":1347,"url":28,"identifiers":2609},{"doi":1347},{"id":28,"text":2611,"url":28,"identifiers":2612},"10.1016\u002F0304-405X(76)90026-X",{"doi":2611},{"id":28,"text":2614,"url":28,"identifiers":2615},"10.1086\u002F261677",{"doi":2614},{"id":28,"text":1361,"url":28,"identifiers":2617},{"doi":1361},{"id":28,"text":2197,"url":28,"identifiers":2619},{"doi":2197},{"id":28,"text":2621,"url":28,"identifiers":2622},"10.1111\u002F1475-679X.00069",{"doi":2621},{"id":28,"text":2624,"url":28,"identifiers":2625},"Ke, B.2001. Why do CEOs of publicly traded firms prefer reporting small earning increases and long strings of consecutive earnings increases. Working paper, Pennsylvania State University.",{"doi":2626},"10.2139\u002Fssrn.250308",{"id":28,"text":2628,"url":28,"identifiers":2629},"10.1016\u002FS0165-4101(03)00036-3",{"doi":2628},{"id":28,"text":2631,"url":28,"identifiers":2632},"Knowledge at Wharton.2003. Stock options: The end of the affair. Available at: http: \u002F \u002F knowledge.wharton.upenn.edu.",{},{"id":28,"text":2634,"url":28,"identifiers":2635},"10.1093\u002Frfs\u002F14.1.79",{"doi":2634},{"id":28,"text":2637,"url":28,"identifiers":2638},"10.2307\u002F2491081",{"doi":2637},{"id":28,"text":2640,"url":28,"identifiers":2641},"Levitt, A.1998. The numbers game. Remarks delivered at the NYU Center for Law and Business, September 28, New York, NY.",{},{"id":28,"text":2643,"url":28,"identifiers":2644},"Matsumoto D. A., 2002, The Accounting Review, 77, 483, 10.2308\u002Faccr.2002.77.3.483",{"doi":1377},{"id":28,"text":2387,"url":28,"identifiers":2646},{"doi":2387},{"id":28,"text":2648,"url":28,"identifiers":2649},"McVay, S., V. Nagar, and W. Tang.2004. Stock incentives to meet earnings thresholds. Working paper, University of Michigan.",{},{"id":28,"text":2651,"url":28,"identifiers":2652},"10.1016\u002F0304-405X(88)90048-7",{"doi":2651},{"id":28,"text":2654,"url":28,"identifiers":2655},"Morgenson, G.2003. The rules on bosses' pay seem written with pencil. New York Times (May 25).",{},{"id":28,"text":2657,"url":28,"identifiers":2658},"Murphy, K. J.1999. Executive compensation. In Handbook of Labor Economics, edited by O. Ashenfleters and D. Card. Amsterdam, The Netherlands: North Holland.",{"doi":2659},"10.1016\u002FS1573-4463(99)30024-9",{"id":28,"text":2661,"url":28,"identifiers":2662},"10.1016\u002FS0165-4101(99)00014-2",{"doi":2661},{"id":28,"text":2664,"url":28,"identifiers":2665},"10.1016\u002F0165-4101(88)90023-7",{"doi":2664},{"id":28,"text":2667,"url":28,"identifiers":2668},"10.1111\u002F0022-1082.00250",{"doi":2667},{"id":28,"text":2670,"url":28,"identifiers":2671},"Payne J. L., 2000, Auditing & Finance, 15, 371, 10.1177\u002F0148558X0001500401",{"doi":2672},"10.1177\u002F0148558X0001500401",{"id":28,"text":2674,"url":28,"identifiers":2675},"10.1086\u002F296177",{"doi":2674},{"id":28,"text":2677,"url":28,"identifiers":2678},"10.1111\u002F0022-1082.275500",{"doi":2677},{"id":28,"text":2408,"url":28,"identifiers":2680},{},{"id":28,"text":2682,"url":28,"identifiers":2683},"Seyhun, H. N.1998. Investment Intelligence from Insider Trading. Cambridge, MA: The MIT Press.",{"doi":2684},"10.7551\u002Fmitpress\u002F3951.001.0001",{"id":28,"text":2686,"url":28,"identifiers":2687},"10.2307\u002F3666053",{"doi":2686},{"id":28,"text":2689,"url":28,"identifiers":2690},"Skinner, D. J., and L. Myers.2000. Earnings momentum and earnings management. Working paper, University of Michigan.",{},{"id":28,"text":2692,"url":28,"identifiers":2693},"10.1023\u002FA:1020294523516",{"doi":2692},{"id":28,"text":1136,"url":28,"identifiers":2695},{},{"id":28,"text":2697,"url":28,"identifiers":2698},"10.2307\u002F2937861",{"doi":2697},{"id":28,"text":2700,"url":28,"identifiers":2701},"Summers S., 1998, The Accounting Review, 73, 131",{},{"id":28,"text":2703,"url":28,"identifiers":2704},"10.1016\u002F0165-4101(94)90030-2",{"doi":2703},{"id":28,"text":2706,"url":28,"identifiers":2707},"10.1023\u002FA:1020221918065",{"doi":2706},{"id":28,"text":2229,"url":28,"identifiers":2709},{"doi":2229},{"id":28,"text":2711,"url":28,"identifiers":2712},"Watts, R. L., and J. L. Zimmerman.1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.",{},{"id":28,"text":2714,"url":28,"identifiers":2715},"Xie H., 2001, The Accounting Review, 76, 357, 10.2308\u002Faccr.2001.76.3.357",{"doi":2716},"10.2308\u002Faccr.2001.76.3.357",{"id":2718,"createTime":2719,"updateTime":2719,"relativeEntities":2720,"slug":2721,"properties":2722,"entityType":971,"verifyStatus":26,"verifyTime":2719,"verifyNote":972,"languages":2733,"translateLanguages":28,"viewCount":32,"primaryUrl":2734,"fullTextUrl":28,"authors":2735,"publicationType":1012,"publisherRelationship":2791,"citationCount":824,"citationInfo":2844,"publishDate":2849,"publishYear":2845,"citationAnalyzeStatus":884,"lastCitationAnalyze":28,"indexDatabases":2850,"openAccess":28,"references":2851,"isForceReanalyzing":1138},"db0564b7-265c-457b-b606-3116cece694f","2024-10-09T14:54:52.276+00:00",[],"Selection-Models-in-Accounting-Research",{"openalex":2723,"mag":2725,"abstract":2727,"title":2729,"doi":2731},{"VOID":2724},"W2105662497",{"VOID":2726},"2105662497",{"EN":2728},"\u003Cjats:title>ABSTRACT\u003C\u002Fjats:title>\n               \u003Cjats:p>This study explains the challenges associated with the Heckman (1979) procedure to control for selection bias, assesses the quality of its application in accounting research, and offers guidance for better implementation of selection models. A survey of 75 recent accounting articles in leading journals reveals that many researchers implement the technique in a mechanical way with relatively little appreciation of important econometric issues and problems surrounding its use. Using empirical examples motivated by prior research, we illustrate that selection models are fragile and can yield quite literally any possible outcome in response to fairly minor changes in model specification. We conclude with guidance on how researchers can better implement selection models that will provide more convincing evidence on potential selection bias, including the need to justify model specifications and careful sensitivity analyses with respect to robustness and multicollinearity.\u003C\u002Fjats:p>\n               \u003Cjats:p>Data Availability: Data used are available from public sources identified in the study.\u003C\u002Fjats:p>",{"EN":2730},"Selection Models in Accounting Research",{"VOID":2732},"10.2308\u002Faccr-10195",[31],"https:\u002F\u002Fpublications.aaahq.org\u002Faccounting-review\u002Farticle\u002F87\u002F2\u002F589\u002F3388\u002FSelection-Models-in-Accounting-Research",[2736,2755,2774],{"id":2737,"sortIndex":32,"researcher":28,"roles":2738,"affiliations":2739,"properties":2748,"displayName":2752,"givenName":28,"familyName":28},"510cec26-1de7-47aa-bf34-52410265dda2",[],[2740],{"id":2741,"sortIndex":32,"affiliation":2742,"properties":28},"c8a1343f-de1f-4d00-8210-fbc855c58063",{"id":2741,"createTime":28,"updateTime":28,"relativeEntities":2743,"slug":28,"properties":2744,"entityType":28,"verifyStatus":28,"verifyTime":28,"verifyNote":28,"languages":28,"translateLanguages":28,"viewCount":28,"url":28,"parentIds":2747,"statistic":28},[],{"title":2745},{"EN":2746},"Nanyang Technological University",[],{"orcid":2749,"title":2751,"openalex":2753},{"VOID":2750},"https:\u002F\u002Forcid.org\u002F0000-0001-6464-5455",{"EN":2752},"Clive S. Lennox",{"VOID":2754},"A5014722489",{"id":2756,"sortIndex":40,"researcher":28,"roles":2757,"affiliations":2758,"properties":2767,"displayName":2771,"givenName":28,"familyName":28},"61fbb71b-d451-44b5-a9da-ae535995ed09",[],[2759],{"id":2760,"sortIndex":32,"affiliation":2761,"properties":28},"107cd46b-964a-4dbe-85e4-69668f0489a1",{"id":2760,"createTime":28,"updateTime":28,"relativeEntities":2762,"slug":28,"properties":2763,"entityType":28,"verifyStatus":28,"verifyTime":28,"verifyNote":28,"languages":28,"translateLanguages":28,"viewCount":28,"url":28,"parentIds":2766,"statistic":28},[],{"title":2764},{"VI":2765},"University of Missouri, Columbia",[],{"orcid":2768,"title":2770,"openalex":2772},{"VOID":2769},"https:\u002F\u002Forcid.org\u002F0000-0002-3273-4311",{"EN":2771},"Jere R. 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New York, NY: John Wiley & Sons.",{},{"id":28,"text":3165,"url":28,"identifiers":3166},"Louis, 2005, Acquirers' abnormal returns and the non-Big 4 auditor clientele effect, Journal of Accounting and Economics, 40, 75, 10.1016\u002Fj.jacceco.2005.03.001",{"doi":3167},"10.1016\u002Fj.jacceco.2005.03.001",{"id":28,"text":3169,"url":28,"identifiers":3170},"Louis, 2008, An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly, Review of Accounting Studies, 13, 23, 10.1007\u002Fs11142-007-9038-z",{"doi":3171},"10.1007\u002Fs11142-007-9038-z",{"id":28,"text":3173,"url":28,"identifiers":3174},"Maddala, 1991, A perspective on the use of limited-dependent and qualitative variables models in accounting research, The Accounting Review, 66, 788",{},{"id":28,"text":3176,"url":28,"identifiers":3177},"Manning, 1987, Monte Carlo evidence on the choice between sample selection and two-part models, Journal of Econometrics, 35, 59, 10.1016\u002F0304-4076(87)90081-9",{"doi":3178},"10.1016\u002F0304-4076(87)90081-9",{"id":28,"text":3180,"url":28,"identifiers":3181},"Mansi, 2004, Does auditor quality and tenure matter to investors? Evidence from the bond market, Journal of Accounting Research, 42, 755, 10.1111\u002Fj.1475-679X.2004.00156.x",{"doi":3182},"10.1111\u002Fj.1475-679X.2004.00156.x",{"id":28,"text":3184,"url":28,"identifiers":3185},"Marques, 2006, SEC interventions and the frequency and usefulness of non-GAAP financial measures, Review of Accounting Studies, 11, 549, 10.1007\u002Fs11142-006-9016-x",{"doi":3186},"10.1007\u002Fs11142-006-9016-x",{"id":28,"text":3188,"url":28,"identifiers":3189},"Meyer, 1995, Natural and quasi-natural experiments in economics, Journal of Business and Economic Statistics, 12, 151, 10.1080\u002F07350015.1995.10524589",{"doi":3190},"10.1080\u002F07350015.1995.10524589",{"id":28,"text":3192,"url":28,"identifiers":3193},"Morsfield, 2006, Do venture capitalists influence the decision to manage earnings in initial public offerings?, The Accounting Review, 81, 1119, 10.2308\u002Faccr.2006.81.5.1119",{"doi":3194},"10.2308\u002Faccr.2006.81.5.1119",{"id":28,"text":3196,"url":28,"identifiers":3197},"Muller, 2002, External monitoring of property appraisal estimates and information asymmetry, Journal of Accounting Research, 40, 865, 10.1111\u002F1475-679X.00074",{"doi":3198},"10.1111\u002F1475-679X.00074",{"id":28,"text":3200,"url":28,"identifiers":3201},"Nichols, 2009, Publicly traded versus privately held: Implications for conditional conservatism in bank accounting, Review of Accounting Studies, 14, 88, 10.1007\u002Fs11142-008-9082-3",{"doi":3202},"10.1007\u002Fs11142-008-9082-3",{"id":28,"text":3204,"url":28,"identifiers":3205},"Omer, 2006, Auditor-provided tax services: The effects of a changing regulatory environment, The Accounting Review, 81, 1095, 10.2308\u002Faccr.2006.81.5.1095",{"doi":3206},"10.2308\u002Faccr.2006.81.5.1095",{"id":28,"text":3208,"url":28,"identifiers":3209},"Petersen, 2009, Estimating standard errors in finance panel data sets: Comparing approaches, Review of Financial Studies, 22, 435, 10.1093\u002Frfs\u002Fhhn053",{"doi":3210},"10.1093\u002Frfs\u002Fhhn053",{"id":28,"text":3212,"url":28,"identifiers":3213},"Phillips, 2003, Corporate tax-planning effectiveness: The role of compensation-based incentives, The Accounting Review, 78, 847, 10.2308\u002Faccr.2003.78.3.847",{"doi":3214},"10.2308\u002Faccr.2003.78.3.847",{"id":28,"text":3216,"url":28,"identifiers":3217},"Pincus, 2002, The interaction between accrual management and hedging: Evidence from oil and gas firms, The Accounting Review, 77, 127, 10.2308\u002Faccr.2002.77.1.127",{"doi":3218},"10.2308\u002Faccr.2002.77.1.127",{"id":28,"text":3220,"url":28,"identifiers":3221},"Pittman, 2004, Auditor choice and the cost of debt capital for newly public firms, Journal of Accounting and Economics, 37, 113, 10.1016\u002Fj.jacceco.2003.06.005",{"doi":3222},"10.1016\u002Fj.jacceco.2003.06.005",{"id":28,"text":3224,"url":28,"identifiers":3225},"Puhani, 2000, The Heckman correction for sample selection and its critique, Journal of Economic Surveys, 14, 53, 10.1111\u002F1467-6419.00104",{"doi":3226},"10.1111\u002F1467-6419.00104",{"id":28,"text":3228,"url":28,"identifiers":3229},"Rogers, 2008, Disclosure quality and management trading incentives, Journal of Accounting Research, 46, 1265, 10.1111\u002Fj.1475-679X.2008.00308.x",{"doi":3230},"10.1111\u002Fj.1475-679X.2008.00308.x",{"id":28,"text":3232,"url":28,"identifiers":3233},"Roulstone, 2003, The relation between insider-trading restrictions and executive compensation, Journal of Accounting Research, 41, 525, 10.1111\u002F1475-679X.00115",{"doi":3234},"10.1111\u002F1475-679X.00115",{"id":28,"text":3236,"url":28,"identifiers":3237},"Ruddock, 2007, Nonaudit services and earnings conservatism: Is auditor independence impaired?, Contemporary Accounting Research, 23, 701, 10.1506\u002F6AE8-75YW-8NVW-V8GK",{"doi":3238},"10.1506\u002F6AE8-75YW-8NVW-V8GK",{"id":28,"text":3240,"url":28,"identifiers":3241},"Schrand, 2003, Earnings management using the valuation allowance for deferred tax assets under SFAS No. 109, Contemporary Accounting Research, 20, 579, 10.1506\u002F480D-098U-607R-5D9W",{"doi":1681},{"id":28,"text":3243,"url":28,"identifiers":3244},"Thursby, 1988, Evaluation of coefficients in misspecified regressions with application to import demand, The Review of Economics and Statistics, 70, 690, 10.2307\u002F1935835",{"doi":3245},"10.2307\u002F1935835",{"id":28,"text":3247,"url":28,"identifiers":3248},"Tucker, 2007, Is openness penalized? Stock returns around earnings warnings, The Accounting Review, 82, 1055, 10.2308\u002Faccr.2007.82.4.1055",{"doi":3249},"10.2308\u002Faccr.2007.82.4.1055",{"id":28,"text":3251,"url":28,"identifiers":3252},"Tucker, 2010, Selection bias and econometric remedies in accounting and finance research, Journal of Accounting Literature, 29, 31-57",{},{"id":28,"text":3254,"url":28,"identifiers":3255},"Verrecchia, 2006, Redacted disclosure, Journal of Accounting Research, 44, 791, 10.1111\u002Fj.1475-679X.2006.00216.x",{"doi":3256},"10.1111\u002Fj.1475-679X.2006.00216.x",{"id":28,"text":3258,"url":28,"identifiers":3259},"Weber, 2003, Do expert informational intermediaries add value? Evidence from auditors in microcap initial public offerings, Journal of Accounting Research, 41, 681, 10.1111\u002F1475-679X.00120",{"doi":3260},"10.1111\u002F1475-679X.00120",{"id":28,"text":3262,"url":28,"identifiers":3263},"Wier, 2009, Fair value or conservatism: The case of the gold industry, Contemporary Accounting Research, 26, 1207, 10.1506\u002Fcar.26.4.8",{"doi":3264},"10.1506\u002Fcar.26.4.8",{"id":28,"text":3266,"url":28,"identifiers":3267},"Zhang, 2009, Effect of derivative accounting rules on corporate risk-management behavior, Journal of Accounting and Economics, 47, 244, 10.1016\u002Fj.jacceco.2008.11.007",{"doi":3268},"10.1016\u002Fj.jacceco.2008.11.007",{"id":3270,"createTime":3271,"updateTime":3271,"relativeEntities":3272,"slug":3273,"properties":3274,"entityType":971,"verifyStatus":26,"verifyTime":3285,"verifyNote":972,"languages":3286,"translateLanguages":28,"viewCount":32,"primaryUrl":3287,"fullTextUrl":28,"authors":3288,"publicationType":1012,"publisherRelationship":3346,"citationCount":3399,"citationInfo":3400,"publishDate":3406,"publishYear":3401,"citationAnalyzeStatus":884,"lastCitationAnalyze":28,"indexDatabases":3407,"openAccess":28,"references":3408,"isForceReanalyzing":1138},"59cb4956-13b9-47f5-9eae-ac5d62467991","2024-09-29T11:18:08.300+00:00",[],"Propensity-Score-Matching-in-Accounting-Research",{"openalex":3275,"mag":3277,"abstract":3279,"title":3281,"doi":3283},{"VOID":3276},"W3124830097",{"VOID":3278},"3124830097",{"EN":3280},"\u003Cjats:title>ABSTRACT\u003C\u002Fjats:title>\n               \u003Cjats:p>Propensity score matching (PSM) has become a popular technique for estimating average treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and limitations of PSM relative to more traditional multiple regression (MR) analysis. We discuss several PSM design choices and review the use of PSM in 86 articles in leading accounting journals from 2008–2014. We document a significant increase in the use of PSM from zero studies in 2008 to 26 studies in 2014. However, studies often oversell the capabilities of PSM, fail to disclose important design choices, and\u002For implement PSM in a theoretically inconsistent manner. We then empirically illustrate complications associated with PSM in three accounting research settings. We first demonstrate that when the treatment is not binary, PSM tends to confine analyses to a subsample of observations where the effect size is likely to be smallest. We also show that seemingly innocuous design choices greatly influence sample composition and estimates of the ATE. We conclude with suggestions for future research considering the use of matching methods.\u003C\u002Fjats:p>\n               \u003Cjats:p>Data Availability: All data used are available from sources cited in the text.\u003C\u002Fjats:p>",{"EN":3282},"Propensity Score Matching in Accounting Research",{"VOID":3284},"10.2308\u002Faccr-51449","2024-09-29T11:18:08.299+00:00",[31],"https:\u002F\u002Fpublications.aaahq.org\u002Faccounting-review\u002Farticle\u002F92\u002F1\u002F213\u002F3824\u002FPropensity-Score-Matching-in-Accounting-Research",[3289,3308,3327],{"id":3290,"sortIndex":32,"researcher":28,"roles":3291,"affiliations":3292,"properties":3301,"displayName":3305,"givenName":28,"familyName":28},"0bcf116f-911f-4c9a-a668-28acdb31786c",[],[3293],{"id":3294,"sortIndex":32,"affiliation":3295,"properties":28},"44e0ec5e-2c49-4cbf-a260-c410ad6eb93f",{"id":3294,"createTime":28,"updateTime":28,"relativeEntities":3296,"slug":28,"properties":3297,"entityType":28,"verifyStatus":28,"verifyTime":28,"verifyNote":28,"languages":28,"translateLanguages":28,"viewCount":28,"url":28,"parentIds":3300,"statistic":28},[],{"title":3298},{"VI":3299},"University of Arkansas",[],{"orcid":3302,"title":3304,"openalex":3306},{"VOID":3303},"https:\u002F\u002Forcid.org\u002F0000-0001-6725-2358",{"EN":3305},"Jonathan E. 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Research, 46, 199, 10.1111\u002Fj.1475-679X.2007.00266.x",{"doi":3792},"10.1111\u002Fj.1475-679X.2007.00266.x",{"id":28,"text":3794,"url":28,"identifiers":3795},"Lu, 2001, Matching with doses in an observational study of a media campaign against drug abuse, Journal of the American Statistical Association, 96, 1245, 10.1198\u002F016214501753381896",{"doi":3796},"10.1198\u002F016214501753381896",{"id":28,"text":3798,"url":28,"identifiers":3799},"Lu, 2011, Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting, Contemporary Accounting Research, 28, 675, 10.1111\u002Fj.1911-3846.2010.01058.x",{"doi":3800},"10.1111\u002Fj.1911-3846.2010.01058.x",{"id":28,"text":3802,"url":28,"identifiers":3803},"Mak, 2011, Conditional earnings conservatism and corporate refocusing activities, Journal of Accounting Research, 49, 1041, 10.1111\u002Fj.1475-679X.2011.00414.x",{"doi":3804},"10.1111\u002Fj.1475-679X.2011.00414.x",{"id":28,"text":3806,"url":28,"identifiers":3807},"Matsumura, 2014, Firm-value effects of carbon emissions and carbon disclosures, The Accounting Review, 89, 695, 10.2308\u002Faccr-50629",{"doi":3808},"10.2308\u002Faccr-50629",{"id":28,"text":3810,"url":28,"identifiers":3811},"Mayew, 2013, Using earnings conference calls to identify analysts with superior private information, Review of Accounting Studies, 18, 386, 10.1007\u002Fs11142-012-9210-y",{"doi":3812},"10.1007\u002Fs11142-012-9210-y",{"id":28,"text":3814,"url":28,"identifiers":3815},"McGuire, 2014, Dual class ownership and tax avoidance, The Accounting Review, 89, 1487, 10.2308\u002Faccr-50718",{"doi":3816},"10.2308\u002Faccr-50718",{"id":28,"text":3818,"url":28,"identifiers":3819},"McInnis, 2011, The effect of cash flow forecasts on accrual quality and benchmark beating, Journal of Accounting and Economics, 51, 219, 10.1016\u002Fj.jacceco.2010.10.005",{"doi":3820},"10.1016\u002Fj.jacceco.2010.10.005",{"id":28,"text":3822,"url":28,"identifiers":3823},"Minnis, 2011, The value of financial statement verification in debt financing: Evidence from private US firms, Journal of Accounting Research, 49, 457, 10.1111\u002Fj.1475-679X.2011.00411.x",{"doi":3824},"10.1111\u002Fj.1475-679X.2011.00411.x",{"id":28,"text":3826,"url":28,"identifiers":3827},"Minutti-Meza, 2013, Does auditor industry specialization improve audit quality?, Journal of Accounting Research, 51, 779, 10.1111\u002F1475-679X.12017",{"doi":3828},"10.1111\u002F1475-679X.12017",{"id":28,"text":3830,"url":28,"identifiers":3831},"Mohanram, 2014, Analysts' cash flow forecasts and the decline of the accruals anomaly, Contemporary Accounting Research, 31, 1143, 10.1111\u002F1911-3846.12056",{"doi":3832},"10.1111\u002F1911-3846.12056",{"id":28,"text":3834,"url":28,"identifiers":3835},"Mola, 2013, Is there life after the complete loss of analyst coverage?, The Accounting Review, 88, 667, 10.2308\u002Faccr-50330",{"doi":3836},"10.2308\u002Faccr-50330",{"id":28,"text":3838,"url":28,"identifiers":3839},"Murphy, 2010, Executive pay and “independent” compensation consultants, Journal of Accounting and Economics, 49, 247, 10.1016\u002Fj.jacceco.2009.12.001",{"doi":3840},"10.1016\u002Fj.jacceco.2009.12.001",{"id":28,"text":3842,"url":28,"identifiers":3843},"Myers, 2003, Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?, The Accounting Review, 78, 779, 10.2308\u002Faccr.2003.78.3.779",{"doi":2218},{"id":28,"text":3845,"url":28,"identifiers":3846},"Naiker, 2013, Options trading and the cost of equity capital, The Accounting Review, 88, 261, 10.2308\u002Faccr-50275",{"doi":3847},"10.2308\u002Faccr-50275",{"id":28,"text":3849,"url":28,"identifiers":3850},"Orpurt, 2009, Do direct cash flow disclosures help predict future operating cash flows and earnings?, The Accounting Review, 84, 893, 10.2308\u002Faccr.2009.84.3.893",{"doi":3851},"10.2308\u002Faccr.2009.84.3.893",{"id":28,"text":3853,"url":28,"identifiers":3854},"Peel, 2012, Differential audit quality, propensity score matching and Rosenbaum bounds for confounding variables, Journal of Business Finance and Accounting, 39, 606, 10.1111\u002Fj.1468-5957.2012.02287.x",{"doi":3855},"10.1111\u002Fj.1468-5957.2012.02287.x",{"id":28,"text":3208,"url":28,"identifiers":3857},{"doi":3210},{"id":28,"text":3859,"url":28,"identifiers":3860},"Prawitt, 2012, Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did Sarbanes-Oxley get it wrong?, Contemporary Accounting Research, 29, 1109, 10.1111\u002Fj.1911-3846.2012.01141.x",{"doi":3861},"10.1111\u002Fj.1911-3846.2012.01141.x",{"id":28,"text":3863,"url":28,"identifiers":3864},"Rajgopal, 2012, Frictions in the CEO labor market: The role of talent agents in CEO compensation, Contemporary Accounting Research, 29, 119, 10.1111\u002Fj.1911-3846.2011.01082.x",{"doi":3865},"10.1111\u002Fj.1911-3846.2011.01082.x",{"id":28,"text":3867,"url":28,"identifiers":3868},"Ramalingegowda, 2013, The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions, The Accounting Review, 88, 1007, 10.2308\u002Faccr-50387",{"doi":3869},"10.2308\u002Faccr-50387",{"id":28,"text":3871,"url":28,"identifiers":3872},"Ramsey, 1969, Tests for specification errors in classical linear least-squares regression, Journal of the Royal Statistical Society, Series B, 31, 350, 10.1111\u002Fj.2517-6161.1969.tb00796.x",{"doi":3873},"10.1111\u002Fj.2517-6161.1969.tb00796.x",{"id":28,"text":3875,"url":28,"identifiers":3876},"Reichelt, 2010, National and office-specific measures of auditor industry expertise and effects on audit quality, Journal of Accounting Research, 48, 647, 10.1111\u002Fj.1475-679X.2009.00363.x",{"doi":3877},"10.1111\u002Fj.1475-679X.2009.00363.x",{"id":28,"text":3879,"url":28,"identifiers":3880},"Rosenbaum, 1983, The central role of the propensity score in observational studies for causal effects, Biometrika, 70, 41, 10.1093\u002Fbiomet\u002F70.1.41",{"doi":3881},"10.1093\u002Fbiomet\u002F70.1.41",{"id":28,"text":3883,"url":28,"identifiers":3884},"Rubin, 1979, Using multivariate matched sampling and regression adjustment to control bias in observational studies, Journal of the American Statistical Association, 74, 318, 10.2307\u002F2286330",{"doi":3885},"10.2307\u002F2286330",{"id":28,"text":3887,"url":28,"identifiers":3888},"Shaikh, 2009, A specification test for the propensity score using its distribution conditional on participation, Journal of Econometrics, 151, 33, 10.1016\u002Fj.jeconom.2009.01.014",{"doi":3889},"10.1016\u002Fj.jeconom.2009.01.014",{"id":28,"text":3891,"url":28,"identifiers":3892},"Shroff, 2013, Voluntary disclosure and information asymmetry: Evidence from the 2005 securities offering reform, Journal of Accounting Research, 51, 1299, 10.1111\u002F1475-679X.12022",{"doi":3893},"10.1111\u002F1475-679X.12022",{"id":28,"text":3895,"url":28,"identifiers":3896},"Skaife, 2013, Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading, Journal of Accounting and Economics, 55, 91, 10.1016\u002Fj.jacceco.2012.07.005",{"doi":3897},"10.1016\u002Fj.jacceco.2012.07.005",{"id":28,"text":3899,"url":28,"identifiers":3900},"Srinidhi, 2014, The effect of governance on specialist auditor choice and audit fees in U.S. family firms, The Accounting Review, 89, 2297, 10.2308\u002Faccr-50840",{"doi":3901},"10.2308\u002Faccr-50840",{"id":28,"text":3903,"url":28,"identifiers":3904},"Stuart, 2010, Matching methods for causal inference: A review and a look forward, Statistical Science, 25, 1, 10.1214\u002F09-STS313",{"doi":3905},"10.1214\u002F09-STS313",{"id":28,"text":3907,"url":28,"identifiers":3908},"Tucker, 2010, Selection bias and econometric remedies in accounting and finance research, Journal of Accounting Literature, 29, 31",{},{"id":28,"text":3910,"url":28,"identifiers":3911},"Yu, 2008, Analyst coverage and earnings management, Journal of Financial Economics, 88, 245, 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Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113 companies (from 31 countries) that produced sustainability reports between 2002–2004, we use sequential logit analysis to identify the factors associated with the decision to voluntarily purchase assurance and the choice of assurance provider. We hypothesize that a company's need to enhance credibility through assurance and choice of assurance provider will be a function of company-, industry-, and country-related factors. Our results support the argument that companies seeking to enhance the credibility of their reports and build their corporate reputation are more likely to have their sustainability reports assured, although it does not matter whether the assurance provider comes from the auditing profession. 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1993, Why do private companies demand an audit? 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