Is the incremental transparency necessary?

Lin, Chiou-Fa; Lai, Ya-Wen; Tang, Mao

doi:10.1080/10293523.2015.1126782

Cited by 2 publications

(2 citation statements)

References 25 publications

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“…Da Silva (2016) assesses the effect of earnings announcement on credit default swaps markets. Lin, Lai and Tang (2016) examine how liquidity and price discovery are affected by the incremental transparency provided by the limit-order book in Taiwan.…”

Section: Accounting Education (Ed)mentioning

confidence: 99%

“…Articles targeted at contributing to policy or standard development includes Zhao and Lord (2016) who calls for enforcement of employment laws to support equal opportunity rights for women accountants in China, Stent and Dowler (2015) who developed an integrated reporting checklist and systems thinking proposal which could be used in assessing the potential and the additional requirements integrated reporting will impose on corporate reporting, and Lin et al (2016) assessed the impact of introducing the limitorder book change event which may be considered by similar markets to Taiwan.…”

Section: Accounting Education (Ed)mentioning

confidence: 99%

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A review of accounting research in internationalising journals in the South African region

Villiers

Hsiao

2017

SAJEMS

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Background: This study analyses the accounting research articles published by South African journals.Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research.Methods: The characteristics of accounting articles were analysed. Five journals were analysed, including the four internationalising journals, Investment Analysts Journal, Meditari Accountancy Research, South African Journal of Business Management, and South African Journal of Economic and Management Sciences and one local journal, South African Journal of Accounting Research (SAJAR).Results: The findings of this study will be of interest to journal editors, authors who would like their research to make an impact and be cited, as well as university research administrators and government higher education policy-makers.Conclusion: The analyses show that many of the highly cited articles have been published recently, boding well for the citation statistics of these journals in future and indicating some success in their efforts to internationalise. The citations of SAJAR lag behind the citations of the internationalising journals. Each journal publishes articles that cover different subject area(s). Within accounting research, accounting education and social and environmental accounting are popular areas of research, whereas taxation; the public sector; and management accounting are not well represented among published articles during 2015–2016 in these five journals. About half of all accounting articles claim their insights will contribute to the accounting literature, with much smaller percentages claiming to contribute to management, policy-making and practice. The most prolific authors and most prominent universities to some extent follow the most popular subject areas, with a social and environmental researcher, Warren Maroun, featuring strongly, and his university, the University of the Witwatersrand, being prominent. Large proportions of authors of 2015–2016 articles are from outside of Africa, speaking to the success of the internationalisation efforts of the internationalising journals, whereas SAJAR mostly publishes articles by African authors.

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Section: Accounting Education (Ed)mentioning

confidence: 99%