پارس پروژه پرتال خدمات دانشگاهی
این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه اسپرینگر مربوط به سال ۲۰۲۱ دارای ۲۶ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H772
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): اسپرینگر
نام مجله: Journal of Management and Governance
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۲۶ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : ویژگی های مدیر مالی و انتخاب حسابداری فرصت طلبانه در سازمان های بخش دولتی
عنوان کامل انگلیسی:
CFO characteristics and opportunistic accounting choice in public sector organizations
برای دانلود رایگان مقاله انگلیسی بر روی دکمه ذیل کلیک نمایید
وضعیت ترجمه: این مقاله تاکنون ترجمه نشده برای سفارش ترجمه ی مقاله بر روی دکمه ذیل کلیک نمایید (کد مقاله:H772)
مقالات مرتبط با این موضوع: برای مشاهده سایر مقالات مرتبط با این موضوع (با ترجمه و بدون ترجمه) بر روی دکمه ذیل کلیک نمایید
Abstract
Two different theoretical foundations in the literature relate to the quality of financial reporting in public sector organizations: one theoretical foundation is based on economic theory, and the other is based on institutional theory. In addition to examining the traditional factors derived from these theories, this paper focuses on the role of the chief financial officer (CFO), in order to broaden the theoretical perspective and add explanatory power with regards to the empirical testing of opportunistic accounting choice in public sector organizations. Similar to Anessi- Pessina and Sicilia (J Public Adm Res Theory, 30:465–۴۸۴, ۲۰۱۹), this paper uses upper echelons theory (Hambrick and Mason in Acad Manage Rev, 9(2):193–۲۰۶, ۱۹۸۴; Hambrick in Acad Manage Rev, 32(2):334–۳۴۳, ۲۰۰۷) to conceptually link CFO characteristics with opportunistic accounting choice. The accounting issue addressed herein is related to a statement issued by the standard-setting body within the Swedish municipal sector. Our results suggest that opportunistic accounting choice decreases with CFO tenure and prior CFO experience in municipalities.
Keywords: CFO, compliance · Earnings management · Accounting choice · Public sector · Upper echelons theory
۱.Introduction
At present, there are two major streams of literature relating to financial reporting quality in public sector organizations. One stream focuses on analysing compliance issues (e.g. Jones and Pendlebury 1982, 1991, 2004; Ingram 1984; Lin et al. 1993; Giroux and Deis 1993; Christiaens 1999; Carvalho et al. 2007; Christiaens and Van Peteghem 2007; Haraldsson and Tagesson 2014; Ada and Christiaens 2017; Donatella 2020a), whereas the other stream is centred on analysing abnormal accruals (e.g. Ballantine et al. 2007; Stalebrink 2007; Pilcher and Van der Zhan 2010; Pina et al. 2012; Ferreira et al. 2013; Arcas and Martí ۲۰۱۶; Greenwood et al. 2017; Beck 2018; Drew 2018; Cohen et al. 2019; Donatella et al. 2019; Ibrahim et al. 2019; Donatella 2020b). More specifically, the latter relates to discretion in financial reporting, and whether this room for manoeuvring is being used opportunistically in order to adjust the reported financial performance (i.e. earnings management in public sector organizations). Considering that non-compliance with regulation is likely to have an impact on reported financial performance, we argue that both these streams of literature relate to opportunistic accounting choice in public sector organizations…
۶.Conclusions
In this study, we have tested a model of opportunistic accounting choice on a sample of Swedish municipalities. More specifically, we used a direct measure that captures revenue recognition of a governmental grant in order to analyse and explain opportunistic accounting choice. In this final section, we discuss the results and our hypotheses in light of the empirical testing, and draw conclusions from the discussion. Accordingly, we now turn to a discussion of the predictions and outcomes of the test, in order to reach our main theoretical conclusion: that a concurrence between different theories can contribute to improving the explanation of opportunistic accounting choice…
| مقالات مرتبط با این موضوع |