Subjects -> BUSINESS AND ECONOMICS (Total: 3530 journals)
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HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted by number of followers
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 224)
Human Resource Management     Hybrid Journal   (Followers: 76)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 74)
Human Resource Management Journal     Hybrid Journal   (Followers: 72)
Human Relations     Hybrid Journal   (Followers: 61)
Human Resource Management Review     Hybrid Journal   (Followers: 60)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 50)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 45)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 43)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Human Resource Development Review     Hybrid Journal   (Followers: 26)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 25)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Accounting Forum     Hybrid Journal   (Followers: 23)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 23)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 23)
Accounting and Business Research     Hybrid Journal   (Followers: 22)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
European Accounting Review     Hybrid Journal   (Followers: 20)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Open Journal of Leadership     Open Access   (Followers: 18)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 17)
Personnel Review     Hybrid Journal   (Followers: 16)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 16)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 15)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
Public Personnel Management     Hybrid Journal   (Followers: 13)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 13)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
British Accounting Review     Hybrid Journal   (Followers: 12)
Advances in Accounting     Hybrid Journal   (Followers: 11)
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 10)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Human Resource and Organization Development Journal     Open Access   (Followers: 7)
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Strategic HR Review     Hybrid Journal   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 6)
German Journal of Human Resource Management     Hybrid Journal   (Followers: 5)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Research in Human Development     Hybrid Journal   (Followers: 5)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Coaching : Theorie & Praxis     Open Access   (Followers: 4)
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Australian Accounting Review     Hybrid Journal   (Followers: 4)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 3)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
Journal of HR intelligence     Open Access   (Followers: 2)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
Journal of Marketing and HR     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 1)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
NHRD Network Journal     Full-text available via subscription  
Human Resource Research     Open Access  
Personnel Assessment and Decisions     Open Access  
Kelaniya Journal of Human Resource Management     Open Access  
Revista Gestión de las Personas y Tecnología     Open Access  
Psychologie du Travail et des Organisations     Hybrid Journal  
FOR Rivista per la formazione     Full-text available via subscription  
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Asian Review of Accounting     Hybrid Journal  

           

Similar Journals
Journal Cover
Pacific Accounting Review
Number of Followers: 2  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0114-0582 - ISSN (Online) 2041-5494
Published by Emerald Homepage  [360 journals]
  • Do board secretaries influence annual report readability'

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      Authors: Wenzhang Sun , Jiawei Zhu , Xuhui Wang
      Abstract: The purpose of this study is to investigate the impact of board secretaries’ characteristics on annual report readability using an original method that evaluates the readability of Chinese characters. The authors manually collect board secretaries’ characteristics from the China Securities Market and Accounting Research database and obtain annual reports from the China Information website. Ordinary least square regression is applied to evaluate the impact, and then robustness tests and additional regression analyses are conducted. Board secretaries’ legal-professional expertise, international expertise and role duality improve annual report readability. However, their political connections are negatively associated with it. The effect of expertise (role duality) is more pronounced for firms with lower ex ante litigation risk (board secretaries with equity holdings). Furthermore, higher readability increases the compensation of board secretaries, whereas lower readability increases their turnover. Finally, annual report readability is positively related to firm performance. The authors only investigate listed firms in China from 2007 to 2017 because of the difficulties of obtaining data and text mining. The authors provide managerial insights for regulators aiming to establish an effective governance mechanism with Chinese characteristics. First, certain requirements for board secretaries’ expertise can improve annual report readability. Further, firms can consider appointing board members or senior executives as board secretaries to enhance disclosure quality. To the best of the authors’ knowledge, this study is the first to verify the effect of board secretaries’ characteristics on disclosure quality, especially annual report readability. Moreover, this study proposes a novel measure of annual report readability for Chinese texts.
      Citation: Pacific Accounting Review
      PubDate: 2022-09-13
      DOI: 10.1108/PAR-01-2022-0014
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A comparative analysis of capital structure of G-20 firms on regional
           basis

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      Authors: Muhammad Riaz , Shu Jinghong , Umar Iqbal Siddiqi
      Abstract: The purpose of this study is to illuminate financial commitment of a firm vis-a-vis corporate behavior of 519 reported fabric businesses in G-20 states. This study also aims to take into account the regional baseline comparisons (i.e. subsampling) of G-20 firms based on the available data. The pattern of the current study comes from the registered companies in the G-20 states. For the fabricating business, the 2007–2018 annual financial statements are obtained from the Thomson Reuters Data Stream and World Stock Exchange. For the investigation, the panel data were analyzed from the period 2007–2018 by applying summary statistics of ordinary least square, correlation matrix and generalized method of moments. The findings of this study suggest that Ln assets, dividends and investments have a positive association with the debt level. In addition, profitability and working capital were negatively associated with change in total debt under pecking order theory. The effects of the geographical location of the firms and current global economic downturn were accounted for the capital structure decisions and corporate performance of G-20 firms. This study instigates observed phenomenon elicited from capital structure theory by applying analytical method, instead of describing them in terms of administrative selection, taking measure and chief financial officers risk preference. Finally, work is required to form new hypothesis and explore novel factors that could enrich academic scholars’ motivation.
      Citation: Pacific Accounting Review
      PubDate: 2022-08-11
      DOI: 10.1108/PAR-07-2021-0123
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The increasing number of subsidiaries and stock price crash risk: evidence
           from the Chinese stock market

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      Authors: Saisai Li , Qianhua Lei , Liuyang Ren
      Abstract: With the development of the economy, an increasing number of listed companies form subsidiaries in China. Though the increase in the number of subsidiaries affects the hierarchical structure and risk of conglomerates, few studies relate the hierarchical relationship between the parent company and its subsidiaries to its capital market performance at the conglomerate level. Therefore, this study aims to investigate the relationship between the number of subsidiaries and crash risk. Using a sample of all the A-share companies in the Shanghai and Shenzhen stock markets from 2007 to 2015, this study conducts multivariate regression analyses between the number of subsidiaries and the stock price crash risk. This study finds an inversed U relationship between the number of subsidiaries and the stock price crash risk, and the above inversed U relationship is steeper in conglomerates with stronger managerial power and less finance distress. This research has an incremental contribution to the agency problem and governance effect of the parent–subsidiary system in conglomerates. To the best of the authors’ knowledge, this is the first study to show a significant quadratic relationship between the future crash risk and the number of subsidiaries. This paper provides new evidence that the number of subsidiaries has an incremental ability to predict future firm-specific crash risk above other predictors identified by previous research.
      Citation: Pacific Accounting Review
      PubDate: 2022-08-08
      DOI: 10.1108/PAR-07-2021-0120
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • How accountants responded to the financial fallout owing to the COVID-19
           pandemic

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      Authors: Vida Botes , Howard Davey , Daniel Esposo , Bruce Rust Smit
      Abstract: Before the COVID-19 pandemic, the last time a crisis affected businesses worldwide by putting economies into hibernation was in 1918 – the Great Influenza Pandemic. Environmental, social and governance frameworks require businesses to respond to such crises as it significantly changes the business environment. With approximately 2.84 million accountants existing across 130 countries, this study aims to determine whether the accounting profession responded to this crisis. As these responses can provide insights into the type of activities accountants performed during the lockdown, the authors analysed them for emerging themes and identified changes in the way that accountants performed tasks. Using search engines, the authors examined publicly available secondary sources such as websites of professional bodies, the Big Four and mid-tier accounting firms and government organisations using the keyword “COVID-19” to identify responses on issues faced by accountants during the 2020 lockdown period in New Zealand. The authors used interpretive text analysis to examine the responses for emerging themes. The accountants’ responses to the COVID-19 pandemic emphasised information technology and soft skills but most importantly the interaction, integration and immersion of technical skills with information technology and soft skills. The findings also highlight changes in the way accountants performed their tasks. The study insights enable accounting academics to better understand the interconnection between hard and soft skills for incorporating it in syllabi, thereby preparing students for future roles. In addition, the study findings will assist both practitioners and researchers to explore the emerging changes in the way accountants perform their tasks.
      Citation: Pacific Accounting Review
      PubDate: 2022-07-14
      DOI: 10.1108/PAR-09-2020-0177
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Board characteristics, ownership concentration and SME IPO underpricing

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      Authors: Nischay Arora , Balwinder Singh
      Abstract: This study aims to explore the moderating impact of governance structure, that is, board characteristics including board size, board independence, board committees and ownership structure like ownership concentration, on the underpricing of small- and medium-sized enterprise (SME) initial public offerings (IPOs) in the context of an emerging economy such as India. Using a sample size of 403 SME IPOs listed on Bombay Stock Exchange SME platform and National Stock Exchange EMERGE, this study uses moderated hierarchical regression analysis to investigate these relationships. The findings highlighted that board independence, board committees and ownership concentration negatively influence underpricing measured using market-adjusted excess returns. While analysing the moderating relationship, this study finds that ownership concentration positively moderates the relationship between board independence and underpricing, as well as the relationship between board committees and IPO underpricing. This study is limited to a single country only. Although perfectly suitable for our research inquiry, it is imperative to check the validity of the findings by extending it to other emerging countries with similar socio-economic characteristics. Furthermore, this study tested the hypotheses concerning three board characteristics only. Hence, it could be extended to explore additional governance characteristics for a more comprehensive understanding. This study provides a foundation for managers to adopt a fine-grained approach to effectively design the board structure ahead of an IPO event. Additionally, the findings may assist policymakers in formulating various policies and guide regulators in regulating the limit on ownership held by various shareholders to prevent their opportunism. The results of this study may further advise potential investors interested in SME IPO firms to critically consider the ownership concentration as a driving factor when scrutinizing their investment portfolios. This study is unique as it advances the debate on the importance of a governance characteristic, that is, ownership concentration, as a moderating variable in the underexplored context of IPO underpricing of small- and medium-sized firms in India.
      Citation: Pacific Accounting Review
      PubDate: 2022-06-06
      DOI: 10.1108/PAR-08-2020-0111
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Stock market reactions of Malaysian firms and industries towards events
           surrounding COVID-19 announcements and number of confirmed cases

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      Authors: Redhwan Aldhamari , Ku Nor Izah Ku Ismail , Haithm Mohammed Hamood Al-Sabri , Mousa Sharaf Adin Hezam Saleh
      Abstract: This paper aims to examine the stock market reactions of firms and industries in Malaysia to the government’s COVID-19 movement control order (MCO) announcement. As China is Malaysia’s leading trading partner, the authors also observe if the Chinese Government’s confirmation of human-to-human coronavirus transmission affects firms’ stock market reactions. In addition, this study examines whether the Malaysian Government’s ease of restrictions on economic activities affects firms’ stock market reactions. Finally, this study analyses the effect of COVID-19 number of confirmed cases on firms’ abnormal returns. This study uses an event study methodology to determine the abnormal returns between day −30 to day 30 of the announcements. In addition, this study uses the regression estimation to determine whether the COVID-19 number of confirmed cases explain the abnormal returns. This study finds that investors react negatively to the announcement of the MCO and confirmation of the human-to-human transmission of coronavirus over the event windows. However, the cumulative average abnormal returns (CAARs) started to recover when stimulus packages were introduced, and the lockdown measures were eased, allowing businesses to reopen. This study also finds that only firms in the health-care sector reported significant positive CAARs. Stock returns of the utilities and telecommunication firms showed no changes, while eight other sectors fell remarkably. The results also show that the COVID-19 number of confirmed cases adversely affects firms’ abnormal returns. This study suggests that stock prices incorporate bad and good news surrounding the announcements of major international and local events related to the COVID-19 pandemic. Thus, investors should consider such factors in making investment decisions. To the best of the authors’ knowledge, this paper is one of the early research works investigating the stock market reactions to the COVID-19 major announcements (MCO, human-to-human transmission and ease of restrictions on economic activities) using an event study methodology in an emerging market, namely, Malaysia. This study is timely in light of the recently increasing calls for researchers to analyse the potential economic impacts of COVID-19 on global capital markets, especially in emerging markets whose evidence is scarce.
      Citation: Pacific Accounting Review
      PubDate: 2022-06-06
      DOI: 10.1108/PAR-08-2020-0125
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Culture and the decision to adopt and use social media for corporate
           disclosures

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      Authors: Lin Ma , Asheq Rahman
      Abstract: This paper aims to examine the influence of culture on the adoption and use of social media platforms for corporate disclosures by firms in a cross-country setting. It is contended that social media corporate disclosure (SMCD) is culturally influenced because the primary purpose of social media is to connect people in social settings, and social settings are distinguished by their cultures. Using a sample of 1,420 firms from 36 countries and Hofstede’s cultural dimensions, this study examines the direct effects of culture on SMCD and its moderating effects on the relationship between SMCD and the agency determinants of corporate disclosure. It is found that cultural dimensions directly affect the adoption and use of SMCD. Additionally, the agency determinants of disclosure, size, leverage and growth are positively associated with the adoption, and use of SMCD, and these associations are moderated by the cultural dimensions. The Hofstede cultural dimensions are broad country-level variables based on the culture of the majority in the population. However, larger countries have many cultures. This study does not cover within-country cultural effects on SMCD. It also does not cover firm-level culture and accounting culture because these factors are derived from national culture. This study adds culture as a country-level determinant of why companies adopt and use social media. The study provides investors and policymakers with an understanding of the nature of SMCD adoption and use in different cultural settings. It also makes managers aware of which cultural settings are more amenable to SMCD. Social media, by design, have social implications. Examining the role of culture in the use of social media provides societal reasons for the use of SMCD by companies. Since social media are interactive in form rather than simply one-way disclosure devices, this study goes beyond the realm of corporate disclosure into the less researched area of corporate communication via social media.
      Citation: Pacific Accounting Review
      PubDate: 2022-06-01
      DOI: 10.1108/PAR-06-2021-0104
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A contingency-based accountability and governance framework for the
           non-profit sector in the post-COVID-19 era

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      Authors: Hedy Jiaying Huang
      Abstract: The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework with its theoretical underpinnings in the existing literature, in order to support future empirical research on non-profit governance and accountability practices. From a theoretical perspective, this paper synthesizes relevant existing literature and proposes a contingency-based accountability and governance framework in the non-profit sector. This paper draws on Ostrower and Stone’s (2010) contingency-based framework on boards and Hyndman and McDonnell’s (2009) conception of governance systems. This paper engages with the New Zealand and Australia context while reviewing relevant literature and relevant regulations. The global pandemic has caused severe worldwide disruptions both socially and economically. There have been dramatic changes to the ways in which non-profit organisations (NPOs) operate. There is an urgent need to understand how such changes in the external environment impact on NPOs’ governance and accountability practices. In this context, the contingency-based accountability and governance framework proposed in this paper has important implications for non-profit research, while opening up an avenue for future research in this field. This paper does not involve empirical analysis. This paper contributes by facilitating better understanding on how external contingencies like the COVID-19 global pandemic affect the external and internal environment of an NPO, how they impact on stakeholders and their interplay with an NPO’s governance and accountability systems. It also suggests that regulators of the non-profit sector, umbrella support organisations, and funders proactively encourage and guide NPOs to embrace a wider scope of governance and strengthen the level of governance in the sector. This paper contributes to the literature by proposing a contingency-based accountability and governance framework in the non-profit sector to support future research in this field. It also sheds light on competing theoretical debates relating to the conceptualisation and operationalization of accountability and governance.
      Citation: Pacific Accounting Review
      PubDate: 2022-06-01
      DOI: 10.1108/PAR-09-2020-0164
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The effects of concession timing, perceived fairness and aggressiveness on
           tax negotiation offers

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      Authors: Yuen Hoong Voon , Anna Che Azmi , Sharmila Jayasingam
      Abstract: This study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers. This is an experimental study conducted on tax practitioners using a design of 2 × 1, varying the tax authorities’ negotiation strategy (i.e. concession-gradual and concession-end strategies) across two levels. The concessionary negotiation strategies adopted by tax authorities influence tax practitioners’ final proposed offers, their perceptions of fairness (i.e. distributive justice and procedural justice) and their aggressiveness of stance in tax audit negotiations. This experimental study contributes to existing research on tax authority-tax practitioner negotiation models used during tax audits by providing the first evidence that concession timing matters. The study extends the negotiation model to include tax aggressiveness as a new variable and examines the indirect roles of fairness and offers in tax audit negotiations.
      Citation: Pacific Accounting Review
      PubDate: 2022-05-27
      DOI: 10.1108/PAR-07-2020-0099
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The Global Reporting Initiative’s (GRI) past, present and future:
           critical reflections and a research agenda on sustainability reporting
           (standard-setting)

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      Authors: Charl de Villiers , Matteo La Torre , Matteo Molinari
      Abstract: This paper aims to reflect on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting and identifies avenues for future research. A critical reflection and analysis of research on the GRI’s achievements and the influence of the International Financial Reporting Standards (IFRS) Foundation’s initiative to develop global sustainability reporting standards. The GRI has a dominant position in sustainability reporting standard-setting related to the provision of information about the influence of reporting organisations on society and the natural environment. The IFRS Foundation’s initiative to enter the sustainability reporting standard-setting arena, although from the perspective of providing information to investors regarding the influence of society and the environment on the reporting organisation, is an attempt to solidify its own position as the reporting standard setter of choice, not only for financial reporting but for all reporting standards. However, despite its aim to differentiate its role from the GRI by leveraging the financial-oriented ideological side of double materiality, we argue that the IFRS is unlikely to harm the GRI’s global position in producing multi-stakeholder standards for sustainability reporting and accountability. This differentiated position is facilitated by the different sources of legitimacy the GRI and IFRS rely on. The paper identifies future research opportunities. Due to the recent initiatives for creating new sustainability reporting standard-setters, to the best of the authors’ knowledge, this paper offers one of the first critical reflections on the past and the likely future of the GRI and its sustainability reporting standards. The paper also identifies several new avenues for future research.
      Citation: Pacific Accounting Review
      PubDate: 2022-05-20
      DOI: 10.1108/PAR-02-2022-0034
      Issue No: Vol. 34 , No. 5 (2022)
       
  • Disclosed qualitative factors and underpricing: an empirical evidence from
           Indian IPO market

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      Authors: Seshadev Sahoo , Rishita Raj
      Abstract: The academic research into underpricing of initial public offerings (IPOs) offers many explanations, i.e. signalling, financial and market hypothesis. However, another set of information, namely, “Qualitative Factors” (along with financial and others), are largely reported by the issuing firms in the prospectus. However, to the best of the authors’ knowledge no such systematic study has been carried out on how firms’ qualitative factors impact the IPO valuation. This paper aims to addresses this gap. Using a sample of 82 IPOs issued from 2014 to 2020, we investigate the issuing firm’s pattern of reporting qualitative factors. These qualitative factors are subjected to factor analysis. The authors classify all reported factors across firms into a few categories using principal component analysis. The authors also investigate the impact of these factors on IPO underpricing using OLS regression. The authors find that the qualitative information relating to market leadership, established brand image and modern scalable information technology infrastructure significantly influences underpricing. The authors also document that market leadership and brand image are the influential reported quality factors that reduce underpricing. Moreover, location advantage, good customer relationship, established relationship with a client, track record of growth and profitability, experienced promoter and management team failed to influence underpricing. The outcome of this piece of research offers additional signalling as an attestation of quality for the issue. The authors further argue that the amount of qualitative information disclosed by the managers in the prospectus to support the pricing should not be ignored.
      Citation: Pacific Accounting Review
      PubDate: 2022-05-13
      DOI: 10.1108/PAR-06-2021-0098
      Issue No: Vol. 34 , No. 5 (2022)
       
  • Empirical examination of the direct and moderating role of corporate
           social responsibility in top executive compensation

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      Authors: Mahfuja Malik , Eunsup Daniel Shim
      Abstract: The purpose of this study is to examine the direct association between firms’ corporate social responsibility (CSR) scores, CSR disclosures and executive compensation. This study further investigates the moderating role of CSR in the association between executive compensation and firms’ stock market and accounting performances. This study collects CEO compensation information from the Execucomp database and CSR performance information from the MSCI ESG database. The final sample consists of 4,193 firm-year observations for 1,318 US public firms for the period 2009–2013. This study uses lagged regression analysis to test the direct and moderating roles of CSR in executive compensation. Regarding the direct role of CSR, this study finds that CEO compensation is positively related to CSR performance but not to firms’ issuance of CSR reports. This study also finds a positive moderating role of CSR in the relationship between CEO compensation and firms’ stock performance. However, the authors do not identify any role for CSR in the relationship between CEO compensation and accounting performance. The results also show a negative association of CSR in the relationship between CEO compensation and firm size. This study fills a gap in the literature by providing empirical evidence on the direct association between CSR and CEO compensation and how the association between CEO compensation and firm performance is moderated by CSR scores. The novel findings of this study will benefit managers, boards of directors, shareholders and other stakeholders, including regulators and policymakers.
      Citation: Pacific Accounting Review
      PubDate: 2022-05-13
      DOI: 10.1108/PAR-09-2021-0162
      Issue No: Vol. 34 , No. 5 (2022)
       
  • A snapshot of sustainability assurance market in New Zealand

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      Authors: Pei-Chi Kelly Hsiao , Tom Scott , Zeting Zang
      Abstract: This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit expectation gap. we also test whether the determinants of voluntary sustainability assurance in NZ are consistent with international findings. For 118 companies listed on the New Zealand Stock Exchange in 2020, we hand collected data on whether sustainability information was assured, subject matter assured, assurance level, outcome, provider, disclosure of detailed procedures, standard referenced and criteria applied. we then examine the influences of voluntary sustainability assurance using both univariate and regression analysis. Approximately 20% of listed companies that disclosed sustainability information provide a sustainability assurance report, indicating low levels of assurance compared to international practices. we note that the presence of different forms of assurance and certification, placement of sustainability information before financial statements and the associated audit report and mixture of assurance levels potentially contribute to the audit expectation gap. Further, voluntary sustainability assurance practices are diverse, and there are notable differences between Big Four accounting firms and other providers in terms of assurance level and standard referenced. Consistent with prior studies, we find size and industry classification as two main drivers of voluntary sustainability assurance. We contribute NZ-specific insights to the sustainability assurance literature. The findings on voluntary sustainability assurance practices and reflection on the audit expectation gap are timely and relevant to the new climate-related disclosure mandate and pending assurance requirements.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-27
      DOI: 10.1108/PAR-08-2021-0142
      Issue No: Vol. 34 , No. 5 (2022)
       
  • Pacific Accounting Review

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