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Đầu tiên, tương tác của các yếu tố kiểm soát ở cấp độ cá nhân (hành chính và chuyên nghiệp) đối với hệ thống kế toán quản trị rộng rãi (MAS) đã được kiểm tra, sau đó mối quan hệ can thiệp giữa MAS rộng rãi, thông tin liên quan đến công việc (JRI) và hiệu suất đã được phân tích.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Kết quả\u003C\u002Fjats:title>\u003Cjats:p>Các bài kiểm tra về mối quan hệ điều chỉnh giữa môi trường kiểm soát, MAS rộng rãi, JRI và hiệu suất đã tiết lộ một hạng mục tương tác có ý nghĩa cho JRI, nhưng không cho hiệu suất.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Giới hạn\u002Fnghiên cứu\u003C\u002Fjats:title>\u003Cjats:p>Các lỗi đo lường và thực hiện thông thường liên quan đến phương pháp khảo sát gắn liền với nghiên cứu này. Hơn nữa, mẫu không được chọn ngẫu nhiên, điều này làm suy yếu tính hợp lệ bên ngoài của các phát hiện. Tính hợp lệ bên ngoài sẽ ngày càng bị ảnh hưởng xấu bởi kích thước mẫu nhỏ tương đối. Do đó, cần thận trọng khi khái quát hóa các kết quả cho một quần thể rộng hơn.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Ý nghĩa thực tiễn\u003C\u002Fjats:title>\u003Cjats:p>Nghiên cứu cung cấp bằng chứng về mối quan hệ giữa MAS rộng rãi, cơ chế kiểm soát cấp độ cá nhân và biến kết quả của JRI.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Tính độc đáo\u002Fgiá trị\u003C\u002Fjats:title>\u003Cjats:p>Bài báo này nhằm mục đích sử dụng môi trường có kiểm soát, các biện pháp đã thiết lập và phương pháp phân tích để gợi ý rằng khi lý thuyết hiện có giải thích mối quan hệ thực nghiệm giữa các biến quan tâm theo nhiều cách khác nhau, có thể cần thiết phải xem xét toàn diện các mối quan hệ lý thuyết và thực nghiệm ở nhiều cấp độ hơn một lần để cho phép giải thích tốt hơn về sự liên kết giữa lý thuyết và các bài kiểm tra thực nghiệm.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>","\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Purpose\u003C\u002Fjats:title>\u003Cjats:p>The purpose of this paper is to demonstrate that the decision facilitation and decision influencing roles for management information are concomitant in organizations, and therefore must be analysed concurrently.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Design\u002Fmethodology\u002Fapproach\u003C\u002Fjats:title>\u003Cjats:p>A two‐stage regression procedure for testing the moderating and intervening relationships among the variables of interest was adopted. First, the interaction of individual level controls (administrative and professional) on broad scope management accounting system (MAS) was tested, then the intervening relationship between broad scope MAS, job‐relevant information (JRI), and performance was analysed.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Findings\u003C\u002Fjats:title>\u003Cjats:p>Tests of the moderating relationship between the control environment, broad scope MAS, JRI, and performance revealed a significant interaction term for JRI, but not for performance.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Research limitations\u002Fimplications\u003C\u002Fjats:title>\u003Cjats:p>The usual measurement and implementation errors associated with survey methodology attach to this study.  Furthermore, the sample was not randomly selected, which undermines the external validity of the findings.  External validity will be further compromised by the relatively small sample size.  Hence, caution is recommended in generalising the results to a wider population.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Practical implications\u003C\u002Fjats:title>\u003Cjats:p>The study provides evidence on the relationship between broad scope MAS, individual level control mechanisms and the outcome variable of JRI.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Originality\u002Fvalue\u003C\u002Fjats:title>\u003Cjats:p>The paper seeks to use a controlled setting, established measures, and methods of analysis to suggest that when existing theory explains the empirical relationship among the variables of interest in more than one way, it may be necessary to comprehensively examine the relationships theoretically and empirically at more than one level to enable a better explanation 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(1986), “The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems”, The Accounting Review, January, pp. 16‐33.",{},{"id":24,"text":288,"url":24,"identifiers":289},"Cronbach, L.J. (1951), “Coefficient alpha and the internal structure of tests”, Psychometrika, September, pp. 297‐334.",{"doi":290},"10.1007\u002FBF02310555",{"id":24,"text":292,"url":24,"identifiers":293},"Demski, J.S. and Feltham, G.A. (1976), Cost Determination: A Conceptual Approach, Iowa State University Press, Ames, IA.",{},{"id":24,"text":295,"url":24,"identifiers":296},"Edwards, R. (1979), Contested Terrain, the transformation of the workplace in the Twentieth Century, Basic Books, New York, NY.",{},{"id":24,"text":298,"url":24,"identifiers":299},"Emmanuel, C., Otley, D. and Merchant, K. (1990), Accounting for Management Control, 2nd ed., Chapman and Hill, London.",{"doi":300},"10.1007\u002F978-1-4899-6952-1",{"id":24,"text":302,"url":24,"identifiers":303},"Fisher, J. (1995), “Contingency‐based research on management control systems: categorisation by level of complexity”, Journal of Accounting Literature, Vol. 14, pp. 24‐53.",{},{"id":24,"text":305,"url":24,"identifiers":306},"Fisher, J. (1998), “Contingency theory, management control systems and firm outcomes: past results and future directions”, Behavioral Research in Accounting, Vol. 10, Supplement, pp. 47‐64.",{},{"id":24,"text":308,"url":24,"identifiers":309},"Fry, L.W. and Smith, D.A. (1987), “Congruence, contingency, and theory building”, Academy of Management Review, Vol. 12, pp. 117‐32.",{"doi":310},"10.5465\u002Famr.1987.4306496",{"id":24,"text":312,"url":24,"identifiers":313},"Galbraith, J.R. (1973), Designing Complex Organizations, Addison‐Wesley, Reading, MA.",{},{"id":24,"text":315,"url":24,"identifiers":316},"Ginzberg, M.J. (1980). “An organizational contingencies of accounting and information systems implementation”, Accounting, Organizations and Society, Vol. 3 No. 5, pp. 369‐82.",{"doi":317},"10.1016\u002F0361-3682(80)90036-7",{"id":24,"text":319,"url":24,"identifiers":320},"Gordon, L.A. and Narayanan, V.K. (1984), “Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation”, Accounting, Organisations and Society, Vol. 9, pp. 33‐47.",{"doi":321},"10.1016\u002F0361-3682(84)90028-X",{"id":24,"text":323,"url":24,"identifiers":324},"Gorry, G. and Scott Morton, M. (1971), “A framework for management information systems”, Sloan Management Review, Fall, pp. 55‐70.",{},{"id":24,"text":326,"url":24,"identifiers":327},"Govindarajan, V. and Fisher, J. (1990), “Strategy, control systems, and resource sharing: effects on business‐unit performance”, Academy of Management Journal, June, pp. 259‐378.",{"doi":328},"10.2307\u002F256325",{"id":24,"text":330,"url":24,"identifiers":331},"Govindrajan, V. and Gupta, A.K. (1985), “Linking control systems to business unit strategy: impact on performance”, Accounting, Organizations and Society, Vol. 9, pp. 125‐35.",{},{"id":24,"text":333,"url":24,"identifiers":334},"Guadagnoli, E. and Velicer, W. (1988), “Relation of sample size to the stability of component patterns”, Psychological Bulletin, Vol. 103 No. 2, pp. 265‐75",{"doi":335},"10.1037\u002F0033-2909.103.2.265",{"id":24,"text":337,"url":24,"identifiers":338},"Gul, F.A. (1991), “The effects of management accounting systems and environmental uncertainty on small business managers’ performance”, Accounting and Business Research, Vol. 22 No. 85, pp. 57‐61.",{"doi":339},"10.1080\u002F00014788.1991.9729418",{"id":24,"text":341,"url":24,"identifiers":342},"Gul, F.A. and Chia, Y.M. (1994), “The effects of management accounting systems, perceived environmental uncertainty and decentralisation on managerial performance: a test of three‐way interaction”, Accounting, Organisations and Society, Vol. 19, pp. 413‐26.",{"doi":343},"10.1016\u002F0361-3682(94)90005-1",{"id":24,"text":345,"url":24,"identifiers":346},"Hage, J. and Aiken, M. (1967), “Relationship of centralisation to other structural properties”, Administrative Science Quarterly, June, pp. 72‐92.",{"doi":347},"10.2307\u002F2391213",{"id":24,"text":349,"url":24,"identifiers":350},"Hartmann, F.G.H. and Moers, F. (1999), “Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis”, Accounting, Organizations and Society, Vol. 24, pp. 219‐315.",{"doi":351},"10.1016\u002FS0361-3682(99)00002-1",{"id":24,"text":353,"url":24,"identifiers":354},"Hayes, D.C. (1977), “The contingency theory of managerial accounting”, The Accounting Review, January, pp. 22‐39.",{},{"id":24,"text":356,"url":24,"identifiers":357},"Hopwood, A.G. (1972), “An empirical study of the role of accounting data in performance evaluation”, Journal of Accounting Research, Vol. 10, pp. 156‐82.",{"doi":358},"10.2307\u002F2489870",{"id":24,"text":360,"url":24,"identifiers":361},"Hopwood, A.G. (1976), Accounting and Human Behaviour, Prentice‐Hall, Englewood Cliffs, NJ.",{},{"id":24,"text":363,"url":24,"identifiers":364},"Johnson, P.O. and Neyman, J. (1936), “Tests of certain linear hypotheses and their applications to some educational problems”, Statistical Research Memoirs, Vol. 1, pp. 57‐93.",{},{"id":24,"text":366,"url":24,"identifiers":367},"Kaiser, H.F. and Rice, J. (1974), “Little jiffy, mark iv”, Educational and Psychological Measurement, Spring, pp. 111‐7.",{"doi":368},"10.1177\u002F001316447403400115",{"id":24,"text":370,"url":24,"identifiers":371},"Kerlinger, F.N. and Pedhazur, E.J. (1973), Multiple Regression in Behavioral Research, Holf, Rinehart and Winston, New York, NY.",{},{"id":24,"text":373,"url":24,"identifiers":374},"Knights, D. and Wilmott, H.C. (1987), “Organizational culture as management strategy: a critique and illustration from the financial services industry”, International Studies of Management and Organization, Vol. 17 No. 3, pp. 40‐63.",{"doi":375},"10.1080\u002F00208825.1987.11656461",{"id":24,"text":377,"url":24,"identifiers":378},"Kren, L. (1992), “Budgetary participation and managerial performance: the impact of information and environmental volatility”, The Accounting Review, July, pp. 511‐26.",{},{"id":24,"text":380,"url":24,"identifiers":381},"Larcker, D.F. (1981), “The perceived importance of selected information characteristics for strategic capital budgeting decisions”, The Accounting Review, July, pp. 519‐38.",{},{"id":24,"text":383,"url":24,"identifiers":384},"McDonough, E. and Leifer, R. (1986), “Effective control of new product projects: the interaction of organization culture and project leadership”, Journal of Product Innovation and Management, Vol. 3, pp. 149‐57.",{"doi":385},"10.1111\u002F1540-5885.330149",{"id":24,"text":387,"url":24,"identifiers":388},"Mahoney, T.A., Jerdee, T.H. and Carroll, S.J. (1963), Development of Managerial Performance: A Research Approach, South‐Western Publishing Co., Cincinnati, OH.",{},{"id":24,"text":390,"url":24,"identifiers":391},"Mahoney, T.A., Jerdee, T.H. and Carroll, S.J. (1965), “The jobs of management”, Industrial Relations, February, pp. 97‐110.",{"doi":392},"10.1111\u002Fj.1468-232X.1965.tb00922.x",{"id":24,"text":394,"url":24,"identifiers":395},"Merchant, K.A. (1981), “The design of the corporate budgeting system: influences on managerial behavior and performance”, Accounting Review, Vol. 56 No. 4, pp. 813‐29.",{},{"id":24,"text":397,"url":24,"identifiers":398},"Merchant, K.A. (1985), Control in Business Organizations, Pitman, Boston, MA.",{},{"id":24,"text":400,"url":24,"identifiers":401},"Mia, L. and Chenhall, R.H. (1994), “The usefulness of management accounting systems, functional differentiation and managerial effectiveness”, Accounting, Organisations and Society, Vol. 19 No. 1, 1‐13.",{"doi":402},"10.1016\u002F0361-3682(94)90010-8",{"id":24,"text":404,"url":24,"identifiers":405},"Mintzberg, H. (1979), The Structuring of Organizations, Prentice Hall, Englewood Cliffs, NJ.",{},{"id":24,"text":407,"url":24,"identifiers":408},"Orlikowski, W.J. (1991), “Integrated information environment or matrix of control? The contradictory implications of information technology”, Accounting, Management and Information Technologies, Vol. 1 No. 1, pp. 9‐42.",{"doi":409},"10.1016\u002F0959-8022(91)90011-3",{"id":24,"text":411,"url":24,"identifiers":412},"Otley, D. and Fakiolas, A. (2000), “Reliance on accounting performance measures: dead end or new beginning?”, Accounting, Organizations and Society, Vol. 25 No. 4\u002F5, pp. 497‐510.",{"doi":413},"10.1016\u002FS0361-3682(98)00007-5",{"id":24,"text":415,"url":24,"identifiers":416},"Otley, D. and Pollanen, R.M. (2000), “Budgetary criteria in performance evaluation: a critical appraisal using new evidence”, Accounting, Organizations and Society, Vol. 25, pp. 483‐96.",{"doi":417},"10.1016\u002FS0361-3682(98)00031-2",{"id":24,"text":419,"url":24,"identifiers":420},"Ouchi, W.G. (1979), “A conceptual framework for the design or organizational control mechanisms”, Management Science, September, pp. 833‐48.",{"doi":421},"10.1287\u002Fmnsc.25.9.833",{"id":24,"text":423,"url":24,"identifiers":424},"Perrow, C. (1986), Complex Organizations: A Critical Essay, Random House, New York, NY.",{},{"id":24,"text":426,"url":24,"identifiers":427},"Ramanathan, R. (1992), Introductory Econometrics, With Applications, Harcourt Brace Jovanovich, Orlando, FL.",{},{"id":24,"text":429,"url":24,"identifiers":430},"Southwood, K.E. (1978), “Substantive theory and statistical interactions: five models”, American Journal of Sociology, March, pp. 1154‐203.",{"doi":431},"10.1086\u002F226678",{"id":24,"text":433,"url":24,"identifiers":434},"Storey, J. (1985), “The means of management control”, Sociology, Vol. 19 No. 2, pp. 193‐221.",{"doi":435},"10.1177\u002F0038038585019002004",{"id":24,"text":437,"url":24,"identifiers":438},"Tiessen, P. and Waterhouse, J.H. (1983), “Towards a descriptive theory of management accounting”, Accounting, Organisations and Society, Vol. 8 No. 2\u002F3, pp. 251‐67.",{"doi":439},"10.1016\u002F0361-3682(83)90033-8",{"id":24,"text":441,"url":24,"identifiers":442},"Vagneur, K. and Peiperl, M. (2000), “Reconsidering performance evaluative style”, Accounting Orgainsations and Society, Vol. 25, pp. 511‐25.",{"doi":443},"10.1016\u002FS0361-3682(98)00002-6",{"id":24,"text":445,"url":24,"identifiers":446},"Venkatraman, N. and Ramanujam, V. (1987), “Measurement of business economic performance: an examination of method convergence”, Journal of Management, Spring, pp. 109‐22.",{"doi":447},"10.1177\u002F014920638701300109",{"id":24,"text":449,"url":24,"identifiers":450},"Govindarajan, V. (1988), “A contingency approach to strategy implementation at the business‐unit level: integrating administrative mechanisms with strategy”, Academy of Management Journal, Vol. 31 No. 4, pp. 828‐53.",{"doi":451},"10.5465\u002F256341",{"id":24,"text":453,"url":24,"identifiers":454},"Hartmann, F.G.H. (2000), “The appropriateness of RAPM: toward the further development of theory”, Accounting Organsiations and Society, Vol. 25, pp. 451‐82.",{"doi":455},"10.1016\u002FS0361-3682(98)00036-1",{"id":24,"text":457,"url":24,"identifiers":458},"Ouchi, W.G. and Jaeger, A.M. (1978), “Type Z organizations: stability in the midst of mobility”, Academy of Management Review, Vol. 3, pp. 305‐14.",{"doi":459},"10.5465\u002Famr.1978.4294895",false,{"id":462,"createTime":463,"updateTime":464,"relativeEntities":465,"slug":466,"properties":467,"entityType":138,"verifyStatus":139,"verifyTime":464,"verifyNote":141,"syncStatus":23,"languages":475,"translateLanguages":24,"viewCount":25,"primaryUrl":476,"fullTextUrl":24,"authors":477,"publicationType":198,"publisherRelationship":522,"citationCount":24,"citationInfo":24,"publishDate":553,"publishYear":554,"citationAnalyzeStatus":23,"lastCitationAnalyze":24,"indexDatabases":24,"openAccess":24,"references":555,"isForceReanalyzing":460},"f5ba009e-14dd-4a12-8db3-e9429a1edff8","2024-04-11T13:20:34.590+00:00","2024-12-22T23:10:44.364+00:00",[],"Dimensions-of-Competence-in-an-Accounting-Domain",{"keywords":468,"abstract":469,"title":471,"doi":473},{},{"EN":470},"\u003Cjats:p>Research in the area of competence suggests that familiarity with a domain affects decision making. We extend Heath and Tversky's (1991) competence hypothesis research by examining the following propositions: (1) competence increases the propensity to take credit for success and place blame for failure, and (2) professional accountants' feelings of competence can be altered, as measured by the propensity to take credit for success and place blame for failure, by calling attention to what others know relative to what they know. Participants in the experimental study were accountants with varying levels of tax experience. Results indicated that more competent participants took more credit for being right, and placed more blame externally for being wrong, than did less competent participants. Also, participants who were told about an applicable tax regulation that was not available during the experiment took more blame for being wrong, suggesting that competence is affected by features of the context in which professional tasks are performed.\u003C\u002Fjats:p>",{"EN":472},"Dimensions of Competence in an Accounting Domain",{"VOID":474},"10.1108\u002Feb043390",[143],"https:\u002F\u002Fwww.emerald.com\u002Finsight\u002Fcontent\u002Fdoi\u002F10.1108\u002Feb043390\u002Ffull\u002Fhtml",[478,494,510],{"id":479,"sortIndex":25,"researcher":24,"roles":480,"affiliations":481,"properties":491},"10011f68-7c9b-4445-a28a-e56ef43e90c6",[],[482],{"id":24,"sortIndex":25,"affiliation":483,"properties":24},{"id":484,"createTime":485,"updateTime":485,"relativeEntities":486,"slug":487,"properties":488,"entityType":61,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":24,"translateLanguages":24,"viewCount":25},"70a64580-9f2d-482d-a975-e26f5f7158c8","2024-04-11T13:20:34.606+00:00",[],"College-of-Business-Florida-State-University-Tallahassee-FL-32306",{"title":489},{"EN":490},"College of Business, Florida State University, Tallahassee, FL 32306",{"title":492},{"EN":493},"RichardDusenbury",{"id":495,"sortIndex":112,"researcher":24,"roles":496,"affiliations":497,"properties":507},"1540c01b-f4c0-48e0-aa83-95bb3d7e33c2",[],[498],{"id":24,"sortIndex":25,"affiliation":499,"properties":24},{"id":500,"createTime":501,"updateTime":501,"relativeEntities":502,"slug":503,"properties":504,"entityType":61,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":24,"translateLanguages":24,"viewCount":25},"56cdeaa7-012d-4e1e-a7cb-4cee5f906f24","2024-04-11T13:20:34.616+00:00",[],"Crummer-Graduate-School-of-Business-Rollins-College-Winter-Park-FL-32789",{"title":505},{"EN":506},"Crummer Graduate School of Business, Rollins College, Winter Park, FL 32789",{"title":508},{"EN":509},"Jane L.Reimers",{"id":511,"sortIndex":166,"researcher":24,"roles":512,"affiliations":513,"properties":519},"cc7c3477-f64a-4508-92f0-b17b4e3a1c4a",[],[514],{"id":24,"sortIndex":25,"affiliation":515,"properties":24},{"id":484,"createTime":485,"updateTime":485,"relativeEntities":516,"slug":487,"properties":517,"entityType":61,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":24,"translateLanguages":24,"viewCount":25},[],{"title":518},{"EN":490},{"title":520},{"EN":521},"Gregory J.Gerard",{"url":24,"publisher":523,"properties":24},{"id":6,"createTime":7,"updateTime":8,"relativeEntities":524,"slug":10,"properties":525,"entityType":22,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":24,"translateLanguages":24,"viewCount":25,"subjectFields":531,"manageAffiliations":532,"indexDatabases":533,"url":105,"thumbnailPath":24,"statistic":548,"gsStatistic":24,"type":24,"analyzePriority":24},[],{"country":526,"issn":527,"introduce":528,"eissn":529,"title":530},{"VOID":13},{"VOID":15},{"EN":17},{"VOID":19},{"EN":21},[],[],[534,541],{"id":66,"indexDatabase":535,"url":79,"indexYears":80,"academicFieldIds":540,"indexDatabaseRanking":85},{"id":68,"createTime":69,"updateTime":70,"relativeEntities":536,"label":537,"description":538,"key":76,"publicationTags":539,"standard":24},[],{"EN":73,"VI":73},{"EN":73,"VI":75},[78],[82,83,84],{"id":87,"indexDatabase":542,"url":102,"indexYears":24,"academicFieldIds":547,"indexDatabaseRanking":24},{"id":89,"createTime":90,"updateTime":91,"relativeEntities":543,"label":544,"description":545,"key":98,"publicationTags":546,"standard":24},[],{"EN":94,"VI":94},{"VI":96,"EN":97},[100,101],[104],{"impactFactor":25,"impactFactorByYear":549,"i10Index":25,"i10IndexLast5Year":25,"totalPublication":108,"totalPublicationByYear":550,"totalCitation":25,"totalCitationByYear":551,"totalCitationPerPublication":25,"totalCitationPerPublicationByYear":552,"hindexLast5Year":25,"hindex":25},{},{"2002":110,"2003":111,"2004":110,"2005":62,"2006":112,"2007":113,"2008":62,"2009":114,"2010":112,"2011":114,"2012":62},{},{},"2003-04-01",2003,[556,559,562,565,569,572,575,578,581,584,587,590,594,597,600,603,606,609,612,615,618,621,624,627,631,634],{"id":24,"text":557,"url":24,"identifiers":558},"10.1016\u002F0749-5978(92)90060-K",{"doi":557},{"id":24,"text":560,"url":24,"identifiers":561},"10.1037\u002F0033-295X.84.2.191",{"doi":560},{"id":24,"text":563,"url":24,"identifiers":564},"10.1007\u002FBF01172995",{"doi":563},{"id":24,"text":566,"url":24,"identifiers":567},"Bandura A., Social Foundations of Thought and Action: A Social Cognitive Theory, 10.4135\u002F9781446221129.n6",{"doi":568},"10.4135\u002F9781446221129.n6",{"id":24,"text":570,"url":24,"identifiers":571},"10.2307\u002F2491243",{"doi":570},{"id":24,"text":573,"url":24,"identifiers":574},"10.1016\u002FS0361-3682(01)00052-6",{"doi":573},{"id":24,"text":576,"url":24,"identifiers":577},"Box G. E. P., 1964, Journal of the Royal Statistical Society, Series B, 26, 211",{},{"id":24,"text":579,"url":24,"identifiers":580},"10.1037\u002F0022-3514.36.1.56",{"doi":579},{"id":24,"text":582,"url":24,"identifiers":583},"Davis J., 1989, Journal of Accounting Literature, 8, 150",{},{"id":24,"text":585,"url":24,"identifiers":586},"Ellis A., A New Guide to Rational Living",{},{"id":24,"text":588,"url":24,"identifiers":589},"10.1007\u002FBF00057884",{"doi":588},{"id":24,"text":591,"url":24,"identifiers":592},"Heider F., The Psychology of Interpersonal Relations, 10.1037\u002F10628-000",{"doi":593},"10.1037\u002F10628-000",{"id":24,"text":595,"url":24,"identifiers":596},"10.1177\u002F0146167288143011",{"doi":595},{"id":24,"text":598,"url":24,"identifiers":599},"10.1037\u002F0022-3514.39.1.29",{"doi":598},{"id":24,"text":601,"url":24,"identifiers":602},"10.1016\u002F0361-3682(93)90040-D",{"doi":601},{"id":24,"text":604,"url":24,"identifiers":605},"Miller D. T., 1988, New York, NY: Guilford Press.",{},{"id":24,"text":607,"url":24,"identifiers":608},"10.1037\u002Fh0076486",{"doi":607},{"id":24,"text":610,"url":24,"identifiers":611},"10.1037\u002F0033-295X.84.3.231",{"doi":610},{"id":24,"text":613,"url":24,"identifiers":614},"Reeve J., Understanding Motivation and Emotion, 2",{},{"id":24,"text":616,"url":24,"identifiers":617},"10.1037\u002F0033-295X.85.4.355",{"doi":616},{"id":24,"text":619,"url":24,"identifiers":620},"10.1037\u002F0022-3514.57.5.782",{"doi":619},{"id":24,"text":622,"url":24,"identifiers":623},"10.1006\u002Fobhd.1995.1095",{"doi":622},{"id":24,"text":625,"url":24,"identifiers":626},"Weiner B., Achievement Motivation and Attribution Theory.",{},{"id":24,"text":628,"url":24,"identifiers":629},"Weiner B., An Attributional Theory of Motivation and Emotion, 10.1007\u002F978-1-4612-4948-1",{"doi":630},"10.1007\u002F978-1-4612-4948-1",{"id":24,"text":632,"url":24,"identifiers":633},"10.1037\u002F0033-295X.92.4.548",{"doi":632},{"id":24,"text":635,"url":24,"identifiers":636},"Weiner B., 1992, Human Motivation: Metaphors, Theories, and Research.",{},{"id":638,"createTime":639,"updateTime":640,"relativeEntities":641,"slug":642,"properties":643,"entityType":138,"verifyStatus":139,"verifyTime":640,"verifyNote":141,"syncStatus":23,"languages":651,"translateLanguages":24,"viewCount":25,"primaryUrl":652,"fullTextUrl":24,"authors":653,"publicationType":198,"publisherRelationship":703,"citationCount":24,"citationInfo":24,"publishDate":741,"publishYear":742,"citationAnalyzeStatus":23,"lastCitationAnalyze":24,"indexDatabases":24,"openAccess":24,"references":743,"isForceReanalyzing":460},"0fd06b23-ea6c-4975-852d-776ac2f5d717","2024-04-20T22:01:31.863+00:00","2024-12-08T21:24:05.429+00:00",[],"Are-potential-effects-of-SFAS-158-associated-with-firms-decisions-to-freeze-their-defined-benefit-pension-plans-",{"keywords":644,"abstract":645,"title":647,"doi":649},{},{"EN":646},"\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Purpose\u003C\u002Fjats:title>\u003Cjats:p>The purpose of this paper is to examine whether the significant clustering of defined benefit (DB) pension plan freeze announcements during 2001‐2006 is motivated at least in part by accounting concerns due to the Financial Accounting Standards Board's pending adoption of Statement of Financial Accounting Standards No. 158 (SFAS 158).\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Design\u002Fmethodology\u002Fapproach\u003C\u002Fjats:title>\u003Cjats:p>Using logistic regression models, the paper compares 147 “freeze firms” with a matched sample of firms that did not announce a DB plan freeze. Empirical models control for other DB plan motives including as a response to stricter contribution requirements under the Pension Protection Act of 2006 and improving the firm's competitive position.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Findings\u003C\u002Fjats:title>\u003Cjats:p>The potential SFAS 158 impact is significantly associated with firms' decisions to freeze their DB plans. Firm profitability is also significantly associated with the freeze decision. However, there is no significant association between cash flow positions or pension plan contributions and the freeze decision.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Research limitations\u002Fimplications\u003C\u002Fjats:title>\u003Cjats:p>It is possible that economic conditions adversely affecting the funded status of DB plans also motivate the freeze decision. While this study controls for the economic environment, economic factors could exacerbate the potential effect of SFAS 158.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Originality\u002Fvalue\u003C\u002Fjats:title>\u003Cjats:p>This paper considers potential effects of accounting policy by examining its influence on real management actions and has consequences for a variety of stakeholders including investors, creditors, and, importantly, pension beneficiaries and workers, as DB plans represent implicit contracts between firms and their employees.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>",{"EN":648},"Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension 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Financial Reporting Standard No. 17, Accounting Standards Board, London.",{},{"id":24,"text":754,"url":24,"identifiers":755},"Ahmed, A.S., Kilic, E. and Lobo, G.J. (2006), “Does recognition versus disclosure matter? Evidence from value‐relevance of banks' recognized and disclosed derivative financial instruments”, The Accounting Review, Vol. 81 No. 3, pp. 567‐88.",{"doi":756},"10.2308\u002Faccr.2006.81.3.567",{"id":24,"text":758,"url":24,"identifiers":759},"Arya, A., Glover, J., Mittendorf, B. and Narayanamoorthy, G. (2005), “Unintended consequences of regulating disclosures: the case of regulation fair disclosure”, Journal of Accounting and Public Policy, Vol. 24 No. 3, pp. 243‐52.",{"doi":760},"10.1016\u002Fj.jaccpubpol.2005.03.004",{"id":24,"text":762,"url":24,"identifiers":763},"Barth, M.E., Beaver, W.H. and Landsman, W.R. 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(1994), “Unionization and accounting policy choices: an empirical examination”, Journal of Accounting and Public Policy, Vol. 13 No. 1, pp. 49‐78.",{"doi":788},"10.1016\u002F0278-4254(94)90012-4",{"id":24,"text":790,"url":24,"identifiers":791},"D'Souza, J.M. (1998), “Rate‐regulated enterprises and mandated accounting changes: the case of electric utilities and post‐retirement benefits other than pensions (SFAS No. 106)”, The Accounting Review, Vol. 73 No. 3, pp. 387‐410.",{},{"id":24,"text":793,"url":24,"identifiers":794},"D'Souza, J.M., Jacob, J. and Lougee, B.A. (2010), “Cash balance pension plan conversions: an analysis of motivations and pension costs”, working paper, Cornell University, available at: http:\u002F\u002Fssrn.com\u002Fabstract=546843 (accessed 17 September 2010).",{},{"id":24,"text":796,"url":24,"identifiers":797},"Dichev, I.D. 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(1995), “SFAS No. 106 and benefit reductions in employer‐sponsored retiree health care plans”, The Accounting Review, Vol. 70 No. 4, pp. 535‐56.",{},{"id":24,"text":852,"url":24,"identifiers":853},"Munnell, A.H. and Soto, M. (2007), “Why are companies freezing their pensions?”, prepared for the Ninth Annual Joint Conference of the Retirement Research Consortium, “Challenges and Solutions for Retirement Security”, 9‐10 August, Washington, DC.",{"doi":854},"10.2139\u002Fssrn.1294772",{"id":24,"text":856,"url":24,"identifiers":857},"Niehaus, G. and Yu, T. 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(1990), “Positive accounting theory: a ten year perspective”, The Accounting Review, Vol. 65 No. 1, pp. 131‐56.",{},{"id":24,"text":913,"url":24,"identifiers":914},"Yip, P. (2006), “Companies warm to freezing pensions: IBM, Verizon workers stop accruing benefits, a sign of things to come”, Dallas Morning News, 11 January, available at: www.dallasnews.com\u002Fsharedcontent\u002Fdws\u002Fdn\u002Flatestnews\u002Fstories\u002F011106dnbuspensions.1237e1b3.html (accessed 17 September 2010).",{},{"id":916,"createTime":917,"updateTime":917,"relativeEntities":918,"slug":919,"properties":920,"entityType":138,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":928,"translateLanguages":24,"viewCount":25,"primaryUrl":929,"fullTextUrl":24,"authors":930,"publicationType":198,"publisherRelationship":963,"citationCount":24,"citationInfo":24,"publishDate":994,"publishYear":554,"citationAnalyzeStatus":23,"lastCitationAnalyze":24,"indexDatabases":24,"openAccess":24,"references":995,"isForceReanalyzing":460},"d9f5b175-7c56-43a7-bdfc-ca4594da2ec0","2024-04-13T21:10:28.373+00:00",[],"Incremental-Value-Relevance-of-SFAS-106",{"keywords":921,"abstract":922,"title":924,"doi":926},{},{"EN":923},"\u003Cjats:p>This study investigates the incremental value‐relevance of non‐pension postretirement benefit obligations and expenses (disclosed by firms pursuant to SFAS 106). Our study is motivated by previously published evidences that investors value the SFAS 106 measure of postretirement benefit obligations. However, prior research does not address incremental value‐relevance of the SFAS 106. We address two related questions. First, “do the SFAS 106 measures of non‐pension postretirement benefit obligations and expenses provide incremental value relevance (after controlling for information available from non‐SFAS 106 sources).” Second, “under what circumstances are the SFAS‐106 measures more likely to provide incremental value relevance.” The key findings of this paper are: (i) on average, SFAS 106 measures of postretirement benefit obligations and expenses have no significant incremental value‐relevance after controlling for non‐SFAS 106 information; and (ii) labor intensity and the magnitude of postretirement benefit obligation increases the incremental value‐relevance of SFAS 106 measures.\u003C\u002Fjats:p>",{"EN":925},"Incremental Value‐Relevance of SFAS 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E., 1993, The Accounting Review., 703",{},{"id":24,"text":1000,"url":24,"identifiers":1001},"1996, The Accounting Review., 573",{},{"id":24,"text":1003,"url":24,"identifiers":1004},"Gordon, 1996, Auditing and Finance., 11, 427, 10.1177\u002F0148558X9601100311",{"doi":1005},"10.1177\u002F0148558X9601100311",{"id":24,"text":1007,"url":24,"identifiers":1008},"Livnat, 1996, The Accounting Review., 71, 539",{},{"id":24,"text":1010,"url":24,"identifiers":1011},"10.2307\u002F2491467",{"doi":1010},{"id":24,"text":1013,"url":24,"identifiers":1014},"Ballester M., 1998, The Journal of Financial Statement Analysis, 41",{},{"id":24,"text":1016,"url":24,"identifiers":1017},"10.1002\u002F0471725153",{"doi":1016},{"id":24,"text":1019,"url":24,"identifiers":1020},"10.1111\u002Fj.1911-3846.1995.tb00478.x",{"doi":1019},{"id":24,"text":1022,"url":24,"identifiers":1023},"Choi B., 1997, The Accounting Review, 72, 351",{},{"id":24,"text":1025,"url":24,"identifiers":1026},"D'Souza J., 1998, The Accounting 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1999, Employee Benefit Plan Review., 40",{},{"id":24,"text":1049,"url":24,"identifiers":1050},"10.2307\u002F253097",{"doi":1049},{"id":24,"text":1052,"url":24,"identifiers":1053},"10.1111\u002Fj.1911-3846.1995.tb00461.x",{"doi":1052},{"id":24,"text":1055,"url":24,"identifiers":1056},"Securities and Exchange Commission, Staff Accounting Bulletin No. 74: Disclosure regarding accounting standards issued but not yet adopted. Washington",{},{"id":24,"text":1058,"url":24,"identifiers":1059},"10.2307\u002F1912934",{"doi":1058},{"id":1061,"createTime":1062,"updateTime":1063,"relativeEntities":1064,"slug":1065,"properties":1066,"entityType":138,"verifyStatus":139,"verifyTime":1063,"verifyNote":141,"syncStatus":23,"languages":1074,"translateLanguages":24,"viewCount":25,"primaryUrl":1075,"fullTextUrl":24,"authors":1076,"publicationType":198,"publisherRelationship":1126,"citationCount":24,"citationInfo":24,"publishDate":1157,"publishYear":1158,"citationAnalyzeStatus":23,"lastCitationAnalyze":24,"indexDatabases":24,"openAccess":24,"references":1159,"isForceReanalyzing":460},"7a3866b4-cdc6-4292-9d53-93c7c72f861a","2024-04-15T04:21:05.720+00:00","2025-01-17T20:19:08.182+00:00",[],"Acquisition-and-integration-of-fair-value-information-on-liabilities-into-investors-judgments",{"keywords":1067,"abstract":1068,"title":1070,"doi":1072},{},{"EN":1069},"\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Purpose\u003C\u002Fjats:title>\u003Cjats:p>The International Accounting Standards Board and the Financial Accounting Standards Board allow fair value measurement of liabilities. Previous findings from the literature on recognition versus disclosure indicate that recognition of fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the information into their judgment. In cases of credit risk changes for own liabilities, however, many authors doubt that fair value measurement is beneficial due to its potential counter‐intuitiveness. The purpose of this paper is to gain insight into non‐professional investors' processing of fair value information for liabilities.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Design\u002Fmethodology\u002Fapproach\u003C\u002Fjats:title>\u003Cjats:p>A between‐subjects laboratory experiment was employed. Subjects received financial information on three different companies. The authors manipulated the accounting treatment of liabilities between the three groups. Subjects ranked three companies according to their economic performance. The authors then compared these rankings to the companies' actual performance.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Findings\u003C\u002Fjats:title>\u003Cjats:p>The results of the experiment indicate that non‐professional investors are less likely to acquire the information of credit risk changes when liabilities are not measured at fair value. Additionally, evidence was found that fair value measurement is to some extent counter‐intuitive for non‐professional investors.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Research limitations\u002Fimplications\u003C\u002Fjats:title>\u003Cjats:p>A main limitation is that our experiment concentrates on liabilities and abstracts from interactions of both sides of the balance sheet.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Originality\u002Fvalue\u003C\u002Fjats:title>\u003Cjats:p>This is the first study to analyze in detail non‐professional investors' information processing of liabilities measured at fair value.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>",{"EN":1071},"Acquisition and integration of fair value information on liabilities into investors' 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Germany",{"title":1092},{"EN":1093},"AndreasWömpener",{"id":1095,"sortIndex":166,"researcher":24,"roles":1096,"affiliations":1097,"properties":1107},"de429e5d-0e03-4bd0-a336-bad2b1b4c110",[],[1098],{"id":24,"sortIndex":25,"affiliation":1099,"properties":24},{"id":1100,"createTime":1101,"updateTime":1101,"relativeEntities":1102,"slug":1103,"properties":1104,"entityType":61,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":24,"translateLanguages":24,"viewCount":25},"885dba35-103e-41e5-b8d6-4c33bd819304","2024-04-15T04:21:05.747+00:00",[],"M%C3%BCnster-School-of-Business-and-Economics-Westf%C3%A4lische-Wilhelms-Universit%C3%A4t-M%C3%BCnster-M%C3%BCnster-Germany",{"title":1105},{"EN":1106},"Münster School of Business and Economics, Westfälische Wilhelms‐Universität Münster, Münster, 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(2003), “Improving financial reports by revealing the accuracy of prior estimates”, Contemporary Accounting Research, Vol. 20 No. 1, pp. 165‐93.",{"doi":1233},"10.1506\u002F9T1W-PGGN-L36L-WD21",{"id":24,"text":1235,"url":24,"identifiers":1236},"Hirst, D.E., Jopkins, P. and Wahlen, J.M. (2004), “Fair value, income measurement, and bank analysts' risk and valuation judgments”, The Accounting Review, Vol. 79 No. 2, pp. 454‐70.",{"doi":1237},"10.2308\u002Faccr.2004.79.2.453",{"id":24,"text":1239,"url":24,"identifiers":1240},"Hodge, F., Kennedy, J.J. and Maines, L.A. (2004), “Does search‐facilitating technology improve transparency?”, The Accounting Review, Vol. 79 No. 3, pp. 678‐703.",{"doi":1241},"10.2308\u002Faccr.2004.79.3.687",{"id":24,"text":1243,"url":24,"identifiers":1244},"Holthausen, R.W. and Watts, R.L. 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(1992), “Incentives, effort, and the cognitive processes involved in accounting‐related judgments”, Journal of Accounting Research, Vol. 30 No. 2, pp. 249‐73.",{"doi":1264},"10.2307\u002F2491126",{"id":24,"text":1266,"url":24,"identifiers":1267},"Libby, R., Nelson, M.W. and Hunton, J.E. (2006), “Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock‐compensation and lease information”, Journal of Accounting Research, Vol. 44 No. 3, pp. 533‐60.",{"doi":1268},"10.1111\u002Fj.1475-679X.2006.00210.x",{"id":24,"text":1270,"url":24,"identifiers":1271},"Lipe, R.C. (2002), “Fair value debt turns deteriorating credit quality into positive signals for Boston Chicken”, Accounting Horizons, Vol. 16 No. 2, pp. 169‐81.",{"doi":1272},"10.2308\u002Facch.2002.16.2.169",{"id":24,"text":1274,"url":24,"identifiers":1275},"Luft, J. and Shields, M.D. (2001), “Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles”, The Accounting Review, Vol. 76 No. 4, pp. 561‐87.",{"doi":1276},"10.2308\u002Faccr.2001.76.4.561",{"id":24,"text":1278,"url":24,"identifiers":1279},"Maines, L.A. and McDaniel, L.S. (2000), “Effects of comprehensive‐income characteristics on nonprofessional investors' judgments: the role of financial‐statement presentation format”, The Accounting Review, Vol. 75 No. 2, pp. 179‐207.",{"doi":1280},"10.2308\u002Faccr.2000.75.2.179",{"id":24,"text":1282,"url":24,"identifiers":1283},"Nelson, N. and Tayler, W. (2007), “Information pursuit in financial statement analysis: effects of choice, effort, and reconciliation”, The Accounting Review, Vol. 82 No. 3, pp. 731‐53.",{"doi":1284},"10.2308\u002Faccr.2007.82.3.731",{"id":24,"text":1286,"url":24,"identifiers":1287},"Picconi, M. (2006), “The perils of pensions: does pension accounting lead investors and analysts astray?”, The Accounting Review, Vol. 81 No. 4, pp. 925‐55.",{"doi":1288},"10.2308\u002Faccr.2006.81.4.925",{"id":24,"text":1290,"url":24,"identifiers":1291},"Plumlee, M.A. (2003), “The effects of information complexity on analysts' use of that information”, The Accounting Review, Vol. 78 No. 1, pp. 275‐96.",{"doi":1292},"10.2308\u002Faccr.2003.78.1.275",{"id":24,"text":1294,"url":24,"identifiers":1295},"Poon, W.W. (2004), “Using fair value accounting for financial instruments”, American Business Review, Vol. 22 No. 1, pp. 39‐41.",{},{"id":24,"text":1297,"url":24,"identifiers":1298},"Seha, M.T. (1990), “A perspective on the stock market's fixation on accounting numbers”, The Accounting Review, Vol. 65 No. 4, pp. 781‐96.",{},{"id":24,"text":1300,"url":24,"identifiers":1301},"Shadish, W.R., Cook, T.D. and Campbell, D.T. (2002), Experimental and Quasi‐experimental Designs for Generalized causal Inference, Houghton Mifflin, Boston, MA.",{},{"id":24,"text":1303,"url":24,"identifiers":1304},"Taylor, S. and Fiske, S. (1978), “Salience, attention, and top of the head phenomena”, Advances in Social Psychology, Vol. 11 No. 2, pp. 249‐88.",{"doi":1305},"10.1016\u002FS0065-2601(08)60009-X",{"id":24,"text":1307,"url":24,"identifiers":1308},"Tversky, A. and Kahneman, D. (1986), “Rational choice and the framing of decisions”, Journal of Business, Vol. 79 No. 6, pp. 251‐78.",{"doi":1309},"10.1086\u002F296365",{"id":24,"text":1311,"url":24,"identifiers":1312},"Viger, C., Belzile, R. and Anandarajan, A.A. (2008), “Disclosure versus recognition of stock option compensation: effect on the credit decisions of loan officers”, Behavioral Research in Accounting, Vol. 20 No. 1, pp. 93‐113.",{"doi":1313},"10.2308\u002Fbria.2008.20.1.93",{"id":24,"text":1315,"url":24,"identifiers":1316},"Ball, R. and Brown, P. (1968), “An empirical evaluation of accounting income numbers”, Journal of Accounting Research, Vol. 6 No. 2, pp. 159‐78.",{"doi":1317},"10.2307\u002F2490232",{"id":1319,"createTime":1320,"updateTime":1321,"relativeEntities":1322,"slug":1323,"properties":1324,"entityType":138,"verifyStatus":139,"verifyTime":1321,"verifyNote":141,"syncStatus":23,"languages":1332,"translateLanguages":24,"viewCount":25,"primaryUrl":1333,"fullTextUrl":24,"authors":1334,"publicationType":198,"publisherRelationship":1351,"citationCount":24,"citationInfo":24,"publishDate":1382,"publishYear":554,"citationAnalyzeStatus":23,"lastCitationAnalyze":24,"indexDatabases":24,"openAccess":24,"references":1383,"isForceReanalyzing":460},"89497df9-cd6e-4771-a6c7-0ca2fab0342b","2024-04-12T04:06:21.818+00:00","2025-02-02T20:10:36.210+00:00",[],"The-impact-of-firm-specific-attributes-on-the-relevance-in-earnings-and-cash-flows-a-nonlinear-relationship-between-stock-returns-and-accounting-numbers",{"keywords":1325,"abstract":1326,"title":1328,"doi":1330},{},{"EN":1327},"\u003Cjats:p>The role of accounting information in setting security prices is one of the most fundamental issues in accounting and finance. The purpose of this study is to extend the research on the value relevance of accounting numbers in three important directions. Firstly, we consider the French context and analyze if earnings and\u002For cash flows are relevant to explain stock returns. Secondly, we test whether the explanatory power of accounting variables can be improved by using a nonlinear specification. Thirdly, we investigate how firm‐specific attributes such as size, debt level and firm life‐cycle influence the relative relevance of accounting measures (earnings and cash flows). Our results support a nonlinear relationship between stock returns and accounting variables. They indicate also that the relevance of earnings is conditional on size, debt level and life cycle of the firm. In contrast, the earnings change reveals more information when the firms are large, mature or characterized by a low degree of debt. These results are consistent with difference in earnings persistence between firms. With regards to cash flows, we find that they do not reveal additional information beyond that contained in earnings.\u003C\u002Fjats:p>",{"EN":1329},"The impact of firm‐specific attributes on the relevance in earnings and cash‐flows : a nonlinear relationship between stock returns and accounting numbers",{"VOID":1331},"10.1108\u002Feb026999",[143],"https:\u002F\u002Fwww.emerald.com\u002Finsight\u002Fcontent\u002Fdoi\u002F10.1108\u002Feb026999\u002Ffull\u002Fhtml",[1335],{"id":1336,"sortIndex":25,"researcher":24,"roles":1337,"affiliations":1338,"properties":1348},"b306afcb-7562-4757-a281-1a7f8ff70a47",[],[1339],{"id":24,"sortIndex":25,"affiliation":1340,"properties":24},{"id":1341,"createTime":1342,"updateTime":1342,"relativeEntities":1343,"slug":1344,"properties":1345,"entityType":61,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":24,"translateLanguages":24,"viewCount":25},"5afb7647-b660-4b7d-b18b-b17f6f0cf512","2024-04-12T04:06:21.823+00:00",[],"Toulouse-University",{"title":1346},{"EN":1347},"Toulouse University",{"title":1349},{"EN":1350},"IsabelleMartinez",{"url":24,"publisher":1352,"properties":24},{"id":6,"createTime":7,"updateTime":8,"relativeEntities":1353,"slug":10,"properties":1354,"entityType":22,"verifyStatus":23,"verifyTime":24,"verifyNote":24,"syncStatus":23,"languages":24,"translateLanguages":24,"viewCount":25,"subjectFields":1360,"manageAffiliations":1361,"indexDatabases":1362,"url":105,"thumbnailPath":24,"statistic":1377,"gsStatistic":24,"type":24,"analyzePriority":24},[],{"country":1355,"issn":1356,"introduce":1357,"eissn":1358,"title":1359},{"VOID":13},{"VOID":15},{"EN":17},{"VOID":19},{"EN":21},[],[],[1363,1370],{"id":66,"indexDatabase":1364,"url":79,"indexYears":80,"academicFieldIds":1369,"indexDatabaseRanking":85},{"id":68,"createTime":69,"updateTime":70,"relativeEntities":1365,"label":1366,"description":1367,"key":76,"publicationTags":1368,"standard":24},[],{"EN":73,"VI":73},{"EN":73,"VI":75},[78],[82,83,84],{"id":87,"indexDatabase":1371,"url":102,"indexYears":24,"academicFieldIds":1376,"indexDatabaseRanking":24},{"id":89,"createTime":90,"updateTime":91,"relativeEntities":1372,"label":1373,"description":1374,"key":98,"publicationTags":1375,"standard":24},[],{"EN":94,"VI":94},{"VI":96,"EN":97},[100,101],[104],{"impactFactor":25,"impactFactorByYear":1378,"i10Index":25,"i10IndexLast5Year":25,"totalPublication":108,"totalPublicationByYear":1379,"totalCitation":25,"totalCitationByYear":1380,"totalCitationPerPublication":25,"totalCitationPerPublicationByYear":1381,"hindexLast5Year":25,"hindex":25},{},{"2002":110,"2003":111,"2004":110,"2005":62,"2006":112,"2007":113,"2008":62,"2009":114,"2010":112,"2011":114,"2012":62},{},{},"2003-01-01",[1384,1387,1390,1393,1396,1399,1402,1404,1407,1410,1413,1416,1419,1422,1425,1428,1431,1434,1437,1440,1443,1446,1449,1452,1454,1457,1460,1463,1466,1469],{"id":24,"text":1385,"url":24,"identifiers":1386},"10.1111\u002Fj.1468-5957.1995.tb00669.x",{"doi":1385},{"id":24,"text":1388,"url":24,"identifiers":1389},"10.2307\u002F2491128",{"doi":1388},{"id":24,"text":1391,"url":24,"identifiers":1392},"10.2307\u002F2491387",{"doi":1391},{"id":24,"text":1394,"url":24,"identifiers":1395},"Atiase R.K., Ph. 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Road, Singapore 259756 and Department of Accountancy, University of Illinois, 284 Wohlers Hall, 1206 S Sixth Street, Champaign, IL 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A., 1999, Journal of Accounting, Auditing, and Finance",{},{"id":24,"text":1542,"url":24,"identifiers":1543},"10.2307\u002F2491170",{"doi":1542},{"id":24,"text":1545,"url":24,"identifiers":1546},"10.1016\u002FS0165-4101(00)00012-4",{"doi":1545},{"id":24,"text":1548,"url":24,"identifiers":1549},"Barron O.E., 1998, Journal ofAccounting, Auditing, and Finance, 13, 245, 10.1177\u002F0148558X9801300305",{"doi":1550},"10.1177\u002F0148558X9801300305",{"id":24,"text":1552,"url":24,"identifiers":1553},"10.2307\u002F2491257",{"doi":1552},{"id":24,"text":1555,"url":24,"identifiers":1556},"10.1016\u002F0165-4101(89)90008-6",{"doi":1555},{"id":24,"text":1558,"url":24,"identifiers":1559},"10.1111\u002F1467-646X.00028",{"doi":1558},{"id":24,"text":1561,"url":24,"identifiers":1562},"Givoly D., 1984, Journal of Accounting Literature, 3, 117",{},{"id":24,"text":1564,"url":24,"identifiers":1565},"10.1086\u002F260061",{"doi":1564},{"id":24,"text":1567,"url":24,"identifiers":1568},"Hope O., Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: an international study. Working paper",{},{"id":24,"text":1570,"url":24,"identifiers":1571},"Imhoff E., 1992, The Accounting Review, 67, 427",{},{"id":24,"text":1573,"url":24,"identifiers":1574},"10.1086\u002F250042",{"doi":1573},{"id":24,"text":1576,"url":24,"identifiers":1577},"Lang M., 1996, The Accounting Review, 71, 467",{},{"id":24,"text":1579,"url":24,"identifiers":1580},"Maddala G.S., Introduction to econometrics, 2",{},{"id":24,"text":1582,"url":24,"identifiers":1583},"10.2307\u002F2490943",{"doi":1582},{"id":24,"text":1058,"url":24,"identifiers":1585},{"doi":1058},{"id":24,"text":1587,"url":24,"identifiers":1588},"10.1080\u002F01621459.1962.10480664",{"doi":1587},{"id":1590,"createTime":1591,"updateTime":1592,"relativeEntities":1593,"slug":1594,"properties":1595,"entityType":138,"verifyStatus":139,"verifyTime":1592,"verifyNote":141,"syncStatus":23,"languages":1603,"translateLanguages":24,"viewCount":25,"primaryUrl":1604,"fullTextUrl":24,"authors":1605,"publicationType":198,"publisherRelationship":1650,"citationCount":24,"citationInfo":24,"publishDate":1681,"publishYear":1682,"citationAnalyzeStatus":23,"lastCitationAnalyze":24,"indexDatabases":24,"openAccess":24,"references":1683,"isForceReanalyzing":460},"00880a0a-9c4a-4641-a3ba-cd0fc9299d5d","2024-04-11T11:34:23.068+00:00","2025-01-28T17:34:53.589+00:00",[],"Disclosure-channel-and-cost-of-capital-evidence-from-open-vs-closed-conference-calls",{"keywords":1596,"abstract":1597,"title":1599,"doi":1601},{},{"EN":1598},"\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Purpose\u003C\u002Fjats:title>\u003Cjats:p>The purpose of this paper is to examine the effect on the cost of capital of increased disclosure that reduces information asymmetry among market participants.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Design\u002Fmethodology\u002Fapproach\u003C\u002Fjats:title>\u003Cjats:p>This study uses the decision to regularly hold open (closed) conference calls pre‐Reg FD as a proxy for a commitment to the policy of public (selective) disclosure and a cross‐sectional research design to examine the associations between open\u002Fclosed conference calls and three proxies for firms' cost of capital (i.e. bid‐ask spreads, share turnover, and implied costs of capital).\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Findings\u003C\u002Fjats:title>\u003Cjats:p>The results show that firms that commit to open calls exhibit lower relative bid‐ask spreads, lower implied costs of capital, and higher share turnover than firms that commit to closed calls.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Practical implications\u003C\u002Fjats:title>\u003Cjats:p>The findings suggest that increased disclosure that “levels the playing field” for small investors benefits investors as a whole by improving firms' market liquidity and reducing the cost of capital.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>\u003Cjats:sec>\u003Cjats:title content-type=\"abstract-heading\">Originality\u002Fvalue\u003C\u002Fjats:title>\u003Cjats:p>This study contributes to existing literature on the association between corporate disclosure and firms' cost of capital.\u003C\u002Fjats:p>\u003C\u002Fjats:sec>",{"EN":1600},"Disclosure channel and cost of capital: evidence from open vs closed conference 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(1998), “Bridging the information gap: quarterly conference calls as a medium for voluntary disclosure”, Review of Accounting Studies, Vol. 3 Nos 1‐2, pp. 137‐67.",{"doi":1857},"10.1023\u002FA:1009684502135",{"id":1859,"createTime":1860,"updateTime":1861,"relativeEntities":1862,"slug":1863,"properties":1864,"entityType":138,"verifyStatus":139,"verifyTime":1861,"verifyNote":141,"syncStatus":23,"languages":1872,"translateLanguages":24,"viewCount":25,"primaryUrl":1873,"fullTextUrl":24,"authors":1874,"publicationType":198,"publisherRelationship":1910,"citationCount":24,"citationInfo":24,"publishDate":1947,"publishYear":1948,"citationAnalyzeStatus":23,"lastCitationAnalyze":24,"indexDatabases":24,"openAccess":24,"references":1949,"isForceReanalyzing":460},"db3a1b42-07a2-4140-8cd7-e2c2a9fd217e","2024-04-16T10:43:09.351+00:00","2024-12-21T16:25:33.313+00:00",[],"Narratives-vs-Numbers-in-the-Annual-Report-Are-They-Giving-the-Same-Message-to-the-Investors-",{"keywords":1865,"abstract":1866,"title":1868,"doi":1870},{},{"EN":1867},"\u003Cjats:p>The annual report has two parts, financial statements and narrative sections. Commentators have raised doubts about the harmony of the two parts. The financial statements are audited, therefore submitted to a form of control. The narrative sections are free style, open to confusion and manipulation. Users are potentially exposed to contradictory messages producing an effect of dissonance. We do not test the presence of dissonance for the users, but the presence of contradictory information prone to produce dissonant effect. We conduct a content analysis of the president letter and we build an index of the level of optimism contained in it. Then, we compare this index with the change in key numbers or ratios from the financial statements. Our results indicate a moderate level of divergence between the narrative sections and the accounting data. 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Using a sample of 747 observations for 305 firms for the period 1993–96 with complete data available on the COMPUSTAT, CRSP, and COMPACT DISCLOSURE databases, the paper conducts regression analyses to examine the precision of two estimates (discount rates and health care cost inflation rates) required under SFAS 106. Tests show that the estimation errors for the health care cost inflation estimates decrease with experience, but those for discounts rates do not. The results persist after controlling for the profile of participants of the health care plan, predisclosure uncertainty, and propensity to manipulate by managers. The results are consistent with “learning effect” for health care cost inflation rates that were being estimated for the first time, while no such effect is visible for discount rates that had been estimated in the past for pension plans. The paper also hypothesizes that the market rewards perceived precision of accounting estimates attributable to learning effect. Cross‐sectional tests confirm that the valuation coefficient of postretirement benefit obligations increases in absolute value as the estimation errors decline, suggesting that the market relies more on reported accounting estimates as their perceived precision improves. Thus, the extant research findings of weak or non‐existent value relevance of SEAS 106 liabilities may have been confined to the initial period after the adoption of SEAS 106 when the measurement errors were high. The documented evidence of improvement in precision provides support for FASB's claim that the reliability of accounting estimates, especially those required by complex standards such as SEAS 106, should improve with experience. 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