Longitudinal accounting comparability and bond credit spreads: Evidence from China

Cao, Shijiao; Wang, Jianqiong

doi:10.1111/acfi.12939

Cited by 3 publications

(1 citation statement)

References 57 publications

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“…Accordingly, it is crucial to explore the antecedents of shared leadership in the context of organizational environment variability and increased task complexity [4]. In contrast, most of the current research on shared leadership has focused on the impact it brings, including studies on team performance [1,[5][6][7], and employee behavior [8][9][10]. There are relatively few studies, especially empirical ones, on the causes and operational mechanisms of shared leadership [11][12][13].…”

Section: Introductionmentioning

confidence: 99%

Research on the emergence mechanism of shared leadership: The mediating role of self-efficacy

Jiang

2023

SHS Web of Conf.

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Current academic research on shared leadership has focused on the impact of shared leadership, with relatively little research on its causes and operational mechanisms. To fill this gap, this paper identifies, analyzes, and tests the emergent mechanisms of shared leadership. Firstly, by defining the concept, I constructed a theoretical model of the study based on theories such as social exchange. Secondly, I used SPSS 25.0 and AMOS 24.0 software to analyze the 227 valid questionnaires collected. The results show that team member exchange has a significant positive impact on the emergence of shared leadership, and self-efficacy plays a positive mediating role.

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Section: Introductionmentioning

confidence: 99%

Research on the emergence mechanism of shared leadership: The mediating role of self-efficacy

Jiang

2023

SHS Web of Conf.

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Research on the risk effects of accounting information disclosure

Xiong,

Wang

2024

International Review of Economics & Finance

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Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis

Chauhan,

Sikarwar,

Raj

2024

ARJ

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Purpose The purpose of this study is to explore the quality of research work done in behavioral accounting through bibliometric analysis so that biases can be spotted and implications can be drawn. Design/methodology/approach The most recent papers on a given topic – behavioral accounting in this study – are gathered, assessed and analyzed using a systematic literature review approach, which is a rigorous process. Books, scientific publications and conference papers were used to discover, compile and synthesize pertinent information (Garca, 2013; Snyder, 2019). In this study, the authors used an iterative cycle methodology, which entails selecting pertinent keywords, conducting a literature search in the database of choice and then conducting the analysis. Findings Using bibliometric analysis, this study offers a fresh viewpoint on fundamental behavioral accounting concepts. The results suggest that important areas in the relevant behavioral accounting disciplines are changing, with important ramifications for academics and practitioners to better understand prospect theory and social identity theory. Research limitations/implications Researchers should parameterize their outputs to make it easier to synthesize the state of the art in behavioral accounting, which would advance the subject. Practical implications The study has important policy implications because it shows that decision-makers are increasingly focused on creating ethical and open accounting practices, which are essential for building improved accounting practices in the Big Data era. Social implications It is elementary in and of itself to recognize that accounting data are an outcome and a consequence of human behavior. The study itself makes a case for the social ramifications of this kind of study. Originality/value The study offers a comprehensive bibliometric analysis of behavioral accounting research sourced from the Scopus database. It presents a curated collection of leading works in the domain, categorized by articles, authors, publications, institutions and nations. This examination provides a current snapshot of advancements in behavioral accounting and can be perceived as an evolution of previous literature reviews that relied on traditional approaches. Notably, this is the inaugural study using solely bibliometric techniques.

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Longitudinal accounting comparability and bond credit spreads: Evidence from China

Cited by 3 publications

References 57 publications

Research on the emergence mechanism of shared leadership: The mediating role of self-efficacy

Research on the emergence mechanism of shared leadership: The mediating role of self-efficacy

Research on the risk effects of accounting information disclosure

Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis

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