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Problems and Countermeasures of Enterprise Internal Accounting System Construction
Issue:
Volume 10, Issue 6, December 2022
Pages:
307-311
Received:
18 September 2022
Accepted:
31 October 2022
Published:
4 November 2022
DOI:
10.11648/j.ijefm.20221006.11
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Abstract: With the deepening of reform and opening up and the globalization and diversification of the socialist market economy, modern enterprises are facing more intense and complex market competition. Under such a complex international and domestic situation, how can enterprises achieve long-term and steady development? We must strengthen and improve the construction of the internal accounting system of enterprises. By improving the internal accounting system of the enterprise, we can better implement and implement the national accounting laws, regulations, rules and systems, reduce the business risk of the enterprise, improve the accuracy and reliability of the accounting materials of the enterprise, ensure that the production and operation activities of the enterprise are carried out in an orderly and efficient manner, thus improving the business management ability and core competitiveness of the enterprise. Make the enterprise in an invincible position in the fierce market competition. This paper first discusses the relevant concepts, principles and significance of the enterprise's internal accounting system, then analyzes the problems existing in the construction of the enterprise's internal accounting system, explores the reasons, and finally puts forward suggestions on how to strengthen and improve the construction of the enterprise's internal accounting system, in order to promote the healthy and rapid development of enterprises.
Abstract: With the deepening of reform and opening up and the globalization and diversification of the socialist market economy, modern enterprises are facing more intense and complex market competition. Under such a complex international and domestic situation, how can enterprises achieve long-term and steady development? We must strengthen and improve the ...
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Industrial Structure Upgrading, County Economic Growth, and Resident Income - Data from Counties in Anhui Province
Issue:
Volume 10, Issue 6, December 2022
Pages:
312-318
Received:
16 September 2022
Accepted:
5 November 2022
Published:
11 November 2022
DOI:
10.11648/j.ijefm.20221006.12
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Abstract: Industrial restructuring is an important part of China's supply-side reform, which is related to sustainable economic prosperity, however, can industrial restructuring really promote regional economic development and regional residents' income increase? The main research purpose of this paper is the degree of influence of industrial structure upgrading on regional economic growth and regional residents' income. Taking all counties in Anhui Province as an example, panel data of 61 counties in Anhui from 2012-2019 are selected and regression analysis is used to explore the relationship between industrial structure upgrading, county economic growth and residents' income. The following conclusions are drawn: industrial structure upgrading contributes to economic growth and urban and rural residents' income growth in Anhui counties, and industrial structure upgrading contributes to the increase of urban and rural residents' income gap in Anhui counties; the share of primary industry in urban and rural residents' income growth in Anhui counties is insignificant, the share of secondary industry contributes less to urban and rural residents' income growth, while the share of tertiary industry has a greater contribution to urban and rural residents' income growth and is the main driving force of income growth of urban and rural residents. Finally, according to the content of the study, specific suggestions are proposed.
Abstract: Industrial restructuring is an important part of China's supply-side reform, which is related to sustainable economic prosperity, however, can industrial restructuring really promote regional economic development and regional residents' income increase? The main research purpose of this paper is the degree of influence of industrial structure upgra...
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Measurement of the Level of Coupling and Coordination Between Eco-environment and High-Quality Economic Development in Hunan Province and Its Spatial Differences
Guosheng Chen,
Jiawei Wei,
Shipeng Yang,
Xuelei Liu
Issue:
Volume 10, Issue 6, December 2022
Pages:
319-330
Received:
13 October 2022
Accepted:
5 November 2022
Published:
11 November 2022
DOI:
10.11648/j.ijefm.20221006.13
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Abstract: The coordinated development of the ecological environment and high-quality economy is of great significance for maintaining ecological balance. Select 14 cities and states in Hunan Province as the research objects, establish a comprehensive evaluation index of ecological environment and high-quality economic development, use the weighted method to calculate the evaluation index of each city and state index from 2010 to 2021, and use the coupling coordination degree model to evaluate the ecological environment of Hunan Province. The spatiotemporal evolution law of coupling degree and coupling coordination degree with economic high quality is analyzed. (1) From 2010 to 2021, the economic development speed of the cities and states in Hunan Province was faster than the ecological environment development speed. (2) From the perspective of the Spatio-temporal evolution trend of the coupling degree of the high-quality development of the ecological environment and economy, the coupling degree of most cities and states have increased, but it stays at the low level of the antagonistic stage, and the interaction between the ecological environment and the high-quality development of the economy needs to be strengthened. (3) From the perspective of the overall Spatio-temporal evolution trend of the coupling and coordination degree of high-quality development of ecological environment and economy, the level of the coupling and coordination degree of most cities and states has improved during the study period, but the coupling and coordination degree of each city and state are mainly between the moderate imbalance and the mild imbalance, and the overall level is low; The spatial scale of the development of the coupling coordination degree of cities and states is not balanced. (4) Based on the analysis of the formation mechanism of the space-time evolution of the coupling coordination degree of eco-environment and high-quality economic development with the main line of element function structure, it is found that the coupling of element, function, and structure is the three main performance levels of the coupling coordination of the two.
Abstract: The coordinated development of the ecological environment and high-quality economy is of great significance for maintaining ecological balance. Select 14 cities and states in Hunan Province as the research objects, establish a comprehensive evaluation index of ecological environment and high-quality economic development, use the weighted method to ...
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Toba Tourism Destination Marketing Management Through Planning Land Transportation Co-Design
Issue:
Volume 10, Issue 6, December 2022
Pages:
331-339
Received:
18 August 2022
Accepted:
31 October 2022
Published:
11 November 2022
DOI:
10.11648/j.ijefm.20221006.14
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Abstract: The purpose of this study is to explore the nature of Toba land transportation that connects to tourist destinations, identify the success factors of planning and implementing transportation services, build effective modelling of transportation services, and improve the image of the Toba destination area. This study adopts a literature review approach to analyze the role of public transportation management in destination marketing research. The stages started with stakeholders' surveys, interviews of several figures considered competent, FGDs and literature reviews. This study concludes that the design of public transportation is based on co-design. It was found that there are five tourist destinations connected to the cross-Sumatra highway, namely Pakkodian, Pasir Putih, Caldera, Taman Eden and Parapat tourist destinations with limited land transportation that serves passengers from Silangit-Parapat-Silangit. This study focuses on the joint action of Value co-design and co-creation in creating new designs, namely the addition of a land transportation fleet and the creation of stops. Designing co-design stops in five tourist destinations closest to the Sumatran causeway along Silangit-Parapat. It is proposed that ten transportation slots will be arranged, with 12 hours of operational time from 6:00 AM-6:00 PM. The improvement of destination marketing is in line with the quality of service and the image that comes with it. Co-design offers solutions to the concept of value co-creation. Increasing interaction between consumers or visitors with destination managers and public transportation service providers is a transformative model that aims to improve collective well-being and examine the idea of re-creating value to capture more significant opportunities for tourist destination marketing work.
Abstract: The purpose of this study is to explore the nature of Toba land transportation that connects to tourist destinations, identify the success factors of planning and implementing transportation services, build effective modelling of transportation services, and improve the image of the Toba destination area. This study adopts a literature review appro...
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Research on the Architecture of Information System Security Management Platform of Real Estate Management Center
Issue:
Volume 10, Issue 6, December 2022
Pages:
340-347
Received:
19 September 2022
Accepted:
9 November 2022
Published:
14 November 2022
DOI:
10.11648/j.ijefm.20221006.15
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Abstract: In recent years, with the continuous development of social economy, the scale of the network and the amount of information have increased dramatically, and network information security has been paid more and more attention. The promotion of "Internet + real estate registration" and the application of registration information sharing have brought great challenges to the security management of real estate registration information. How to strengthen the security management of relevant systems has become a practical consideration for local registration authorities. The implementation of the new mode of real estate registration brings great challenges to information security management. This research mainly refers to the domestic mainstream management system architecture, the requirements of the National Computer Information System Security Protection Classification Criteria (GB 17859-1999), and the advantages and disadvantages of the existing management platform through the hierarchical classification analysis method of the management system. The future oriented flat management platform architecture is proposed according to the business system interface, which not only meets the existing business needs, but also has the ability to dynamically expand capacity. The overall management platform architecture is characterized by scientificity, advancement and expandability, which fundamentally solves the hidden danger of information system security management and realizes the controllable whole process of the management platform.
Abstract: In recent years, with the continuous development of social economy, the scale of the network and the amount of information have increased dramatically, and network information security has been paid more and more attention. The promotion of "Internet + real estate registration" and the application of registration information sharing have brought gr...
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Research on Capital Intensive Management of State Grid Anhui Electric Power Company
Geng Ran-ran,
Xiang Ying-wei
Issue:
Volume 10, Issue 6, December 2022
Pages:
348-355
Received:
19 September 2022
Accepted:
12 November 2022
Published:
29 November 2022
DOI:
10.11648/j.ijefm.20221006.16
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Abstract: Scientific and reasonable fund management is the key to the internal control and management of power grid enterprises, which can improve the efficiency and efficiency of the use of funds, and solve the problems of many accounts, idle funds and weak fund internal control and management. This paper takes the State Grid Anhui Electric Power Company as an example, studies the current situation and problems of its fund intensive management, and puts forward targeted countermeasures to provide a reference for the fund management of power grid enterprises. Research believes that the capital intensive management of State Grid Anhui Electric Power Company needs to optimize the payment and payment path, lack of cash flow management, unscientific capital budget management, and capital risk control system needs to be improved. Optimizing account collection and payment management, realizing "daily cash flow scheduling", optimizing fund budget management and other intensive fund management improvement measures of State Grid Anhui Electric Power Company are proposed. Intensive fund management mode can not only improve the production and operation efficiency of power grid enterprises, reduce costs, but also enhance the industry competitiveness of enterprises. With the continuous increase of the scope and scale of the power grid enterprises, the power grid enterprises should improve the management efficiency, and the implementation of the intensive capital management is the imperative form of the modern development of the industry.
Abstract: Scientific and reasonable fund management is the key to the internal control and management of power grid enterprises, which can improve the efficiency and efficiency of the use of funds, and solve the problems of many accounts, idle funds and weak fund internal control and management. This paper takes the State Grid Anhui Electric Power Company as...
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Applying Fuzzy Preference Relations to Assess the Preference of Corporations for Sponsorship Projects
Tien-Chin Wang,
Tsai-Yun Huang,
Chien-Hui Lee
Issue:
Volume 10, Issue 6, December 2022
Pages:
356-367
Received:
6 October 2022
Accepted:
21 November 2022
Published:
29 November 2022
DOI:
10.11648/j.ijefm.20221006.17
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Abstract: Nowadays, more and more corporations or organizations perceiving the change of the marketing trends begin to accept and conduct corporate sponsorship. Under such a choice of consideration for sponsorship projects, what type of projects that corporations may prefer become the major concerns, which can be advantageous or helpful for their business running. Therefore, this study proposes an analytic hierarchical model based on the reciprocal additive consistent fuzzy preference relations to help corporations assess the preference for sponsorship projects. 60 current executives or administrative managers of local and foreign companies are sampled as interviewed experts or evaluators, along with conducting questionnaire method. Pairwise comparisons are used to determine the priority weights of each sponsorship project, and the subjectivity and vagueness in the assessing procedures are dealt with using linguistic terms quantified in an interval scale 0 to 1. The empirical results show that the types of education, exercises and sports, and social welfare are the three most preferential for Taiwan companies, while the three most preferential project types for foreign companies appear partially different, noticing particularly on exercises and sports, culture and art, and social welfare. Furthermore, the results of difference analysis demonstrate that there is a significantly positive difference among these five project groups, and of the group differences, the positive cognition for education is the strongest, while research and development can be the weakest.
Abstract: Nowadays, more and more corporations or organizations perceiving the change of the marketing trends begin to accept and conduct corporate sponsorship. Under such a choice of consideration for sponsorship projects, what type of projects that corporations may prefer become the major concerns, which can be advantageous or helpful for their business ru...
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Analysis of the Relationship Between Efficiency and Fairness in a Supply Chain
Issue:
Volume 10, Issue 6, December 2022
Pages:
368-376
Received:
30 October 2022
Accepted:
18 November 2022
Published:
29 November 2022
DOI:
10.11648/j.ijefm.20221006.18
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Abstract: In addition to efficiency, supply chain members’ fairness concerns cannot be ignored in supply chain management. Without certain fairness, the supply chain is likely to be unstable. This paper aims to analyze the relationship between fairness and efficiency in a supply chain through an incentive contract with revenue sharing. When determining contract parameters, the contract designer (supplier) should not only focus on her own interests, but should also consider the fairness of the distribution of the supply chain profits. In this model, the fairness concerns of the retailer are reflected with a profit distribution fairness constraint. A numerical example shows that the retailer’s fairness concerns have an important impact on the efficiency of the supply chain and the distribution of supply chain profits. The supply chain’s and the retailer’s profits increase with the retailer’s fairness concerns, whereas the supplier’s profit decreases with the retailer’s fairness concerns. In both cases where the profit distribution of the supply chain is very fair and unfair, respectively, the efficiency of the supply chain may be very high. But the second situation will cause retailer dissatisfaction. This will affect the stable operation of the supply chain, and also will have a negative influence on the supplier. Therefore, the supplier should pay attention to the retailer’s fairness concerns in designing the incentive contract.
Abstract: In addition to efficiency, supply chain members’ fairness concerns cannot be ignored in supply chain management. Without certain fairness, the supply chain is likely to be unstable. This paper aims to analyze the relationship between fairness and efficiency in a supply chain through an incentive contract with revenue sharing. When determining contr...
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Construction and Research of China's ESG Information Disclosure System
Issue:
Volume 10, Issue 6, December 2022
Pages:
377-382
Received:
19 September 2022
Accepted:
29 November 2022
Published:
8 December 2022
DOI:
10.11648/j.ijefm.20221006.19
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Abstract: With the rise of ESG (Environment, Social and Governance) concept in the world, ESG information disclosure has also received extensive attention. ESG information disclosure is an area to be studied in the future legal construction of capital market, especially in the process of improving the information disclosure system. It is necessary to establish a systematic ESG information disclosure system for listed companies in China. Various countries have established ESG information disclosure systems to guide enterprises to disclose, and China is also constantly exploring and improving its own systems. Currently, China has not formally released a comprehensive ESG information disclosure framework to guide enterprises to disclose non-financial information, which results in the uneven quality of ESG information disclosure at this stage, in addition to the Environmental, Social and Governance Reporting Guidelines issued by the Hong Kong Stock Exchange. There are still a few issues with the practice of disclosing ESG information. This paper reviews the development of ESG information disclosure standards at home and abroad, discusses the problems existing in ESG information disclosure in China, and puts forward corresponding suggestions, with a view to providing theoretical reference for the construction of ESG information disclosure system, and hoping to promote listed companies to actively fulfill their environmental, social and governance responsibilities, Contribute to the process of improving the sustainable development ability of listed companies through institutional advantages and promoting the establishment of a healthy and sustainable financial system with controllable risks.
Abstract: With the rise of ESG (Environment, Social and Governance) concept in the world, ESG information disclosure has also received extensive attention. ESG information disclosure is an area to be studied in the future legal construction of capital market, especially in the process of improving the information disclosure system. It is necessary to establi...
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Research on Digital Economy Enabling High-Quality Development of Manufacturing Industry in Anhui Province
Issue:
Volume 10, Issue 6, December 2022
Pages:
383-390
Received:
12 November 2022
Accepted:
8 December 2022
Published:
15 December 2022
DOI:
10.11648/j.ijefm.20221006.20
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Abstract: As the representative of new economic elements, digital economy is affecting all aspects of the national economy and gradually becoming a new driving force for development. Therefore, it has certain application value to study the high-quality development of digital economy enabling manufacturing industry. Based on the research of other scholars, this paper chooses the panel data of Anhui Province from 2016 to 2020 as the research sample to conduct an empirical study on the impact of digital economy on the high-quality development of manufacturing industry in Anhui Province. The results show that the direct enabling effect of digital economy on the high-quality development of manufacturing industry in Anhui Province is significant, and it can also indirectly enable the high-quality development of manufacturing industry through the intermediary effect of human capital, industrial upgrading and innovation capability; In addition, the enabling effect of digital economy on the high-quality development of manufacturing industry has significant regional heterogeneity. In regions with relatively strong economic development strength, the enabling effect of digital economy is stronger. Therefore, to promote the high-quality development of manufacturing industry in Anhui Province, we should not only pay attention to the direct impact of digital economy on the high-quality development of manufacturing industry, but also pay attention to its indirect enabling mechanism.
Abstract: As the representative of new economic elements, digital economy is affecting all aspects of the national economy and gradually becoming a new driving force for development. Therefore, it has certain application value to study the high-quality development of digital economy enabling manufacturing industry. Based on the research of other scholars, th...
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Social Capital, Psychological Needs, and Subjective Well-Being: Evidence from China
Issue:
Volume 10, Issue 6, December 2022
Pages:
391-399
Received:
26 November 2022
Accepted:
10 December 2022
Published:
23 December 2022
DOI:
10.11648/j.ijefm.20221006.21
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Abstract: Social capital is an important factor affecting consumers' consumption experience, and the research on its internal psychological mechanism is worth further exploration. However, few studies have explored the internal mechanism of influencing consumers' subjective well-being at the intersection of sociology and psychology. Accordingly, this study adopted the method of questionnaire survey（questionnaires were distributed in 5 cities in China）to explore the internal psychological mechanism of consumers' social capital on their subjective well-being, and then verified the research hypothesis models. The study found that, (1) The psychological needs of consumers have a partial intermediary effect between social capital and subjective well-being. Consumers' social capital can not only have a direct impact on subjective well-being, but also have an indirect impact on subjective well-being through psychological needs. (2) The intermediary effect of consumer identity on psychological needs has a lifting effect, which regulates the second half path of the intermediary process. In other words, the impact of psychological needs on subjective well-being increases with the increase of consumer identity, and the impact of consumers' social capital on subjective well-being has a regulatory intermediary effect. These findings showed that the way to promote people's subjective well-being in a consumerist society should strengthen the consumer identity and consumers' psychological needs, so as to improve people's subjective well-being while promoting the generation of consumption behaviors.
Abstract: Social capital is an important factor affecting consumers' consumption experience, and the research on its internal psychological mechanism is worth further exploration. However, few studies have explored the internal mechanism of influencing consumers' subjective well-being at the intersection of sociology and psychology. Accordingly, this study a...
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An Introduction to GRG for Cultural and Creative Production of Building Materials
Issue:
Volume 10, Issue 6, December 2022
Pages:
400-404
Received:
20 November 2022
Accepted:
23 December 2022
Published:
28 December 2022
DOI:
10.11648/j.ijefm.20221006.22
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Abstract: Cultural and creative industries are an important driving force for economic transformation and upgrading and an important means of national soft power competition. Cultural and creative industries are characterized by knowledge intensive, high added value and high integration, and creative cultural production is one of the main sectors of the knowledge-based economy, which promotes the development of the creative economy. In the past five years, China's cultural and cultural creative industries have grown rapidly and have a promising future. In 2021, the operating income of culture and related industries reached 11906.4 billion yuan. At present, the suspended ceiling and wall art products of architectural decoration and fitment have such problems as lack of characteristics, few differences, and homogeneity of types and are not conducive to the audience's recognition of brands. Therefore, it is an important means to promote the optimization and upgrading of the industrial structure to cultivate a number of cultural and creative enterprises and creative designers who are cultural, creative, and knowledgeable in design and operation. The article takes cultural creative production of building materials GRG as the research object, introducing the cultural creative design and production process of GRG in public building space, and proposes the promotion method of GRG cultural creative design products, which provides a reference for the production of GRG similar module products.
Abstract: Cultural and creative industries are an important driving force for economic transformation and upgrading and an important means of national soft power competition. Cultural and creative industries are characterized by knowledge intensive, high added value and high integration, and creative cultural production is one of the main sectors of the know...
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Strategies of Implementing Moral Legitimacy in SMEs in Crop Production Supply Chain in Zimbabwe
Thembani Gaswa,
Nothando Msipah,
Josphat Manyeruke
Issue:
Volume 10, Issue 6, December 2022
Pages:
405-415
Received:
18 October 2022
Accepted:
8 December 2022
Published:
28 December 2022
DOI:
10.11648/j.ijefm.20221006.23
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Abstract: Today consumers are becoming aware of the contents of foodstuffs they eat and even various processes of production, packaging and distribution methods, which motivate many food industries to consider adopting moral legitimate practices in their value chains. SMEs in crop production in Zimbabwe are struggling to come up with suitable strategies in their supply chains performance to satisfy their customers. This article aims to suggest and recommend the aspects of moral legitimacy strategies to address these SMEs challenges in crop production in Zimbabwe. The surroundings literature on ethical business practices in SMEs for developing countries was done on a number of journal articles and a survey was done using structured questionnaires. These questionnaires were distributed to SMEs in crop production in Mashonaland Central. Targeted respondents were small scale farmers with less than 100 employees, employees, manufacturers, wholesalers, distributors, retailers and the general public. This study used descriptive quantitative research design and Gamma and Kendall tau-b analysis of data was used. A sample of 240 respondents was used. The study recognized that a good number SME’s should come up with strategies that balance between organization, people, processes, procedures and management requirements. The research concluded with a call for for further enquiry on particular areas which demand more time and precision.
Abstract: Today consumers are becoming aware of the contents of foodstuffs they eat and even various processes of production, packaging and distribution methods, which motivate many food industries to consider adopting moral legitimate practices in their value chains. SMEs in crop production in Zimbabwe are struggling to come up with suitable strategies in t...
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The Impact of Growth Opportunities on the Relationship Between Firm Debt and Abnormal Accruals - Evidence from Europe
Claudia Frisenna,
Davide Rizzotti
Issue:
Volume 10, Issue 6, December 2022
Pages:
416-426
Received:
27 November 2022
Accepted:
20 December 2022
Published:
29 December 2022
DOI:
10.11648/j.ijefm.20221006.24
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Abstract: This study aims at exploring the way in which managers of levered firms use accruals in the financial reporting process. Particularly, we examine the relationship between firm debt level and the signed value of abnormal accruals, and whether expected growth opportunities shape the above relation. The analysis is based on a large panel of European non-financial listed companies over the period 2005-2014, with 16,176 firm-year observations. We focus on the European Union, recognizing the importance of specific institutional features (such as the prominence of bank debt and the creditor protection rational) in determining reporting choices. Our findings show that levered firms are more likely to use income-decreasing accruals. This result is consistent with prior studies that emphasize the monitoring role of debt over aggressive accounting policies. However, we also find that, as investment opportunities increase, managers of levered firms shift to a more aggressive use of their discretion. This result shows that growth expectations play a critical role in shaping the relationship between firm leverage and managerial discretion. Overall, our findings suggest that debt plays a monitoring role over managerial discretion, restricting managers’ ability to boost earnings. However, the monitoring role of debt is weakened by the expected growth opportunities, as they constitute a stronger incentive to move earnings upward.
Abstract: This study aims at exploring the way in which managers of levered firms use accruals in the financial reporting process. Particularly, we examine the relationship between firm debt level and the signed value of abnormal accruals, and whether expected growth opportunities shape the above relation. The analysis is based on a large panel of European n...
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