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The present study investigated the impact of earnings volatility and environmental uncertainty on accounting comparability in an emerging economy and the moderating role of COVID-19 pandemic for the companies listed on Tehran Stock Exchange (TSE).

The data about 181 companies during 2014–2021 were examined. In this study, accounting comparability was predicted for the firms' accounting systems and the coefficient estimates were calculated. The present study used the coefficient of variation of sales to capture sales volatility as the primary environmental uncertainty measure.

The results showed that both the earnings volatility and environmental uncertainty have a significant negative effect on accounting comparability, and that COVID-19 significantly increases the negative impact of earnings volatility and environmental uncertainty on accounting comparability. The hypothesis testing based on robust, GLS, GMM, GLM, OLS regressions and t+1 test confirmed these results.

The present study aimed to develop knowledge-providing benefits for companies about the accounting comparability and managing more efficient decisions. The present findings help investors to understand and evaluate the performance of firms more accurately especially in earnings volatility and environmental uncertainty conditions and in the wake of a pandemic crisis such as COVID-19.

The present study investigates the impact of accounting comparability on chief executive officer (CEO) incentive plans and the moderating role of board independence for companies listed in Tehran Stock Exchange (TSE).

The information about 177 companies in 2014–2021 was examined. In this study, equity-based compensation and cash-based compensation were used as the CEO incentive plans. The equity-based compensation was calculated through the ownership of the CEO shares.

The results suggest that the higher accounting comparability increases not only CEO equity-based compensation, but also cash-based compensation. Board independence also strengthens the relationship between accounting comparability and CEO compensation. Hypothesis testing based on robustness checks confirmed these results.

The paper is pioneering, to the authors' knowledge, in identifying how board independence moderates the impact of accounting comparability on CEO compensation. The findings provide insights into economic consequences to the firm related to accounting comparability and board monitoring. The results have important practical implications for international investors to evaluate accounting comparability, corporate governance mechanisms and CEO incentives.

Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

This study aims to reflect how German business schools respond to the diffusion of the triple accreditation: AACSB (Association to Advance Collegiate Schools of Business), EQUIS (European Quality Improvement System), and AMBA (Association of MBAs).

This study applies a multiple case study to conduct a qualitative analysis of perceived drivers, value and limitations of AACSB, EQUIS and AMBA accreditation in German business schools.

International accreditation is a seal of excellence for business schools to enhance international competitiveness and global networking, providing evidence of quality, performativity, transparency and accountability for stakeholders. International accreditation offers business schools international comparability and compatibility. International accreditation adds value and benefits to business schools. However, business schools may prioritize institutional strategies and resources to meet the requirements of international accreditations rather than a broader concept of good governance. Business schools should critically review their decisions on international accreditations in line with institutional strategic goals, mission, vision, core values and sustainable development.

This study only focuses on international accreditations of German business schools. Further studies may focus on comparisons of national and international accreditations, impacts of international accreditation and perceptions of international accreditation from policymakers, accreditation bodies, academics and students.

This study offers guidance for the strategic decision-making of business schools on international accreditations, valuable feedback to international accreditation agencies and a reference for quality assurance practitioners, policymakers and accreditation bodies.

This study discusses the social-cultural impacts of international accreditation and accreditation discrimination arising from the selectivity and the exclusivity of international accreditation. International accreditation may further enlarge their comparative advantages over non-accredited schools. International accreditation adds value and benefits to accredited business schools but puts non-accredited business schools in disadvantageous positions.

Business schools need to critically review their institutional strategies and decisions on international accreditation in line with institutional strategic goals, mission, vision, core values and sustainable development. The rational decision of business schools to adopt international accreditation should consider drivers, value, benefits, limitations, organizational effectiveness, transparency, social responsibility and accountability for all stakeholders. Business schools need to take effective strategies to ensure a higher quality of management education through high-quality teaching and good governance. When single accreditation is sufficient, promoting mutual recognition is advisable rather than the “beauty contests” of multiple accreditations at the national and international levels.

Several international and supranational organizations have undertaken efforts to improve and standardize the measurement of disability in population-based surveys. Among these are the Organization for Economic Cooperation and Development, the Statistical Office of the European Commission, the United Nations Statistical Division, the World Health Organization Regional Office for Europe, the World Health Organization, and Réseau sur l’Espérance de Vie en Santé Européennes. In this report their activities and recommendations are reviewed and examined from the viewpoint of the International Classification of Functioning, Disability, and Health.

Economic globalization is leading large companies to focus on international strategic management. Nowadays, the assets referred to as “corporate intangibles,” such as corporate reputation, are becoming increasingly important because they are considered a key factor for the viability of an organization, and companies therefore need to incorporate them into their scorecards for management. The problem is that their measurement is subjective and latent. These two characteristics impede direct international comparison and require demonstrating the accuracy of comparison via a minimum of two tests – construct equivalence and metric equivalence. As regards corporate reputation, construct equivalence was verified by Naomi Gardberg (2006). However, the subsequent studies did not address metric equivalence. Based on the results of a survey provided by the Reputation Institute (n = 5,950, 50 firms evaluated in 17 countries in the Americas, Europe, Asia and Australia), the degree of RepTrak metric equivalence has been tested, using two different methodologies, multigroup analysis (structural equation model), and a new technique from 2016, the Measurement Invariance of Composite Model procedure from the Partial Least Square Path Modeling family. As one would expect from other cross-cultural studies, reputation metrics do not meet the full metric equivalence, which is why they require standardization processes to ensure international comparability. Both methodologies have identified the same correction parameters, which have allowed validation of the mean and variance of response style by country.

The purpose of this paper is to discuss the interrelationship between corporate income tax (CIT) and corporate social responsibility (CSR) within the international framework of the European Union (EU).

The theoretical framework of the paper is based on taxation and social responsibility theories that evaluate the impact of economic, financial and social decisions taken by firms, in the area of accounting and tax harmonization in general, and of corporate income tax, in particular.

Through the connection of CIT and CSR frameworks, the paper urges for more accountability and shows that, as each EU Member State improves accounting and taxation harmonization, the result is more comparability of economic and financial information presented by the firm.

The paper attempts to provide an understanding of the adoption of the social responsibility posture of firms as a key factor that negatively and positively influences the tax regime of each EU Member State. In a social responsibility, accounting and taxation transnational framework, the increasing of a firm's activity and changes in its environment require new attitudes of sustainable development.

The paper is the first to discuss the interrelationship between CIT and CSR within the international framework of the EU. Corporate income tax can be seen as the mechanism by which governments encourage active civic duty, corporate sponsorship and CSR practices.

Explores the interval nature of semantic scale adjectives across three languages: English, Putonghua Chinese, and Japanese. Reports on a pilot study conducted among native speakers of each language using the techniques of magnitude scaling. Respondents rated an assortment of common adjectives by comparing the magnitude of the word to a given modulus. The results indicate that the traditional translation/back‐translation technique may not provide response intervals that are comparable cross‐culturally. Further, between languages the results indicate that the meaning attached to the adjectives by native speakers varies substantially. Discusses implications for market research, as well as future areas of research.

This study constructs a comprehensive, internationally comparative set of foreign trade data for the period 1857–1875. The dataset is constructed using information at the commodity group-level and contains import and export values for the UK, France, the Zollverein, the Netherlands, Belgium, Austria-Hungary, and the United States, itemised by trade partner. The study tackles three basic problems related to the heterogeneity in national statistics of the period: different definitions of aggregates, inadequate ‘official’ pricing, and the ‘proximity bias’, i.e. the misleading practice of crediting imports to bordering countries from where they physically entered, but where they did not originate. After passing successfully a consistency test, the resulting dataset contains harmonised and country of origin-corrected bilateral trade values for 7 central importers, 10 points in time, and 21 commodity groups, along with ad valorem tariff rates for all commodity groups and countries. They offer new detailed insights into the composition and evolution of trade and tariffs in the third quarter of the 19th century. Furthermore, a basic implementation of the gravity equation shows that as a consequence of the proximity bias estimates using uncorrected data are to be taken with care, especially when assessing border effects and the impact of policy variables.

We use data from the World Values Survey to describe and compare levels of confidence in the civil service in a series of countries, and study determinants of this confidence. Instead of focusing on citizen satisfaction with specific public services in a specific country, we analyze citizens’ general attitudes toward the public administration or civil service, and compare these attitudes internationally. We fit 60 identical regression models, to test for the impact of a series of socio-demographic and socio-economic variables in each of the countries. We finish by comparing the determinants in each of the countries, and test whether cultural or regional patterns emerge.