دانلود مقاله انگلیسی رایگان:بررسی رابطه بین ارزش گذاری و استفاده از مباشرت از اطلاعات حسابداری: شواهد تجربی از شرکت های فهرست شده آلمانی - 2021
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  • Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms
    Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms


    ترجمه فارسی عنوان مقاله:

    بررسی رابطه بین ارزش گذاری و استفاده از مباشرت از اطلاعات حسابداری: شواهد تجربی از شرکت های فهرست شده آلمانی


    منبع:

    ScienceDirect- Elsevier- Journal of International Accounting, Auditing and Taxation, 42 (2021) 100375: doi:10:1016/j:intaccaudtax:2020:100375


    نویسنده:

    Viktoria Aust


    چکیده انگلیسی:

    While there is scarce empirical research on the relationship between valuation and stewardship uses of accounting information, existing studies on the basis of US data show a positive relationship. Motivated by recent analytical literature which suggests a contextspecific relationship, our study analyzes the relationship between valuation and stewardship uses in a non-US-setting, using data from German listed firms from 2006 to 2015. In line with prior US studies, we find a positive relationship for Chief Executive Officer (CEO) compensation in univariate analyses. However, the relationship does not remain positive when considering firms’ extent of free float in multivariate analyses, which suggests that firms’ governance structures affect the relationship. For non-CEO management board members’ compensation, we find no significant valuation/stewardship relationship in univariate and multivariate analyses. This finding might reflect differences in managerial characteristics, such as risk aversion, between CEOs and non-CEO board members. Highlighting the role of firm and managerial characteristics, our study offers more nuanced empirical insights into the relationship of valuation and stewardship uses. Our findings also raise doubts on whether the normative statement that valuation encompasses stewardship usefulness made by the International Accounting Standards Board (IASB) in its recent conceptual frameworks has empirical substance.
    keywords: سودمندی تصمیم گیری | سرپرستی | ارزیابی | Decision usefulness | IFRS | Stewardship | Valuation


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 16
    حجم فایل: 375 کیلوبایت

    قیمت: رایگان


    توضیحات اضافی:




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