Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum's main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.

The Accounting Forum publishes authoritative yet accessible articles that advance our understanding of theory and practice in all areas of accounting, business finance, and related subjects. The journal promotes a deeper understanding of the role of business in the global environment and provides a platform for the intellectual exchange of academic research in business fields, particularly within the accounting profession. Covering a range of topical issues in accounting, business finance, and related fields, the main areas of interest for the Accounting Forum include: accounting theory, auditing, financial accounting, finance and accounting education, management accounting, small business, social and environmental accounting, and taxation. Each issue of the journal includes peer-reviewed articles, notes, and comments, appealing to practitioners, academics, and students alike.

《Accounting Forum》期刊发表权威且易于理解的文章，旨在推动我们对会计、商业金融及相关领域理论与实践的认识。该期刊不仅促进对商业在全球环境中角色的更深入理解，还为学术研究在商业领域，特别是会计行业的知识交流提供了一个平台。涵盖会计、商业金融及相关领域的一系列热点问题，《Accounting Forum》的主要关注领域包括：会计理论、审计、财务会计、金融与会计教育、管理会计、小型企业、社会与环境会计以及税务。每期期刊均包含经过同行评审的文章、评论和意见部分，旨在吸引从业者、学者和学生的广泛兴趣。

Accounting Forum

The paper examines how the historical context of "Greekness" and British rule shaped the rise of local Greek Cypriot commercial schools and the emergence of accounting education in colonial Cyprus (1878–1960). The findings of the paper illustrate how local inhabitants gradually came to embrace the British model of commercial and accounting education whilst attempting to retain a spirit of "Greekness" in their schools, partly through the subjects that were taught. The detailed analysis sheds light on the antecedent and conditioning factors from which local accounting education emerged and charts how the profession ultimately developed after Cyprus' independence. Commercial and accounting education in Cyprus during the colonial period was ostensibly associated to social mobility ambitions while maintaining and reinforcing a British mind-set. The paper is one of the few studies that provides detailed insights into the rise of, and the central actors involved in, commercial and accounting education, demonstrating how the reproduction and expansion of the imperial model faced both resistance, compromise and eventually acceptance.

Christina Ionela Neokleous

Pawan Adhikari

Teerooven Soobaroyen

Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)

考察英希教育心态在一个岛屿上的体现：殖民时期塞浦路斯商业学校与会计教育的兴起（1878-1960）

Focusing on the relationship between insurance ownership and firms' incentives to report small positive earnings surprises, this study examines whether long-term institutional investors constrain short-term opportunistic disclosures. This study finds that firms display a salient bunching of small positive earnings surprises owing to adverse regulatory consequences for loss firms and insurance ownership significantly constrains such behaviours. The mechanisms are mainly through strengthening internal monitoring and attracting external attention. Meanwhile, this negative relation is more pronounced when other investors have a shorter investment horizon, or managers have stronger incentives to exaggerate earnings escorting their insider selling. By using Growth Enterprise Market reform as a quasi-natural experiment, the results remain consistent. This study more fully explains the economic consequence of investor horizon and provides a new perspective on the motivation of managerial disclosure opportunism. Furthermore, this study draws important implications for emerging markets for encouraging value investment and provides important guidelines for governments to better leverage the leading role of insurance institutions when setting policies to maintain the healthy and sustainable development of the capital market.

Yishu Liu

Wanyi Chen

Yilin Luo

Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership

长期机构投资者能否约束管理层的披露机会主义？来自保险持股的证据

We examine how gender diversity in both corporate boards and executive management teams influence both procedure-oriented carbon management performance (PCMP) and real carbon emission reduction performance (RCRP) of European listed firms. Drawing on multiple theoretical perspectives, our empirical models employ firm fixed-effects estimators to analyse a large dataset, consisting of 5327 firm-year observations, covering a period of fifteen years. Our findings are three-fold. First, our primary evidence suggests that gender diversity in both corporate boards and executive management teams has a statistically significant positive association with PCMP and RCRP. Second, we provide robust evidence on the link between female directors' cognitive attributes and PCMP, as well as RCRP. Third, we find that board gender diversity reinforces the positive influence of gender-diverse executive management teams on PCMP and RCRP. Overall, our study results suggest that female directors and executives play complementary roles in influencing and shaping a company's response to global climate risk. Our results are generally robust to controlling for governance mechanisms, alternative measures/estimations and endogeneities. Our findings have implications for policies relating to gender-responsive governance reforms, as well as the integration of gender diversity into firm-level, country-specific and regional frameworks for climate change policies and reforms.

Faizul Haque

Gifty Adjei-Mensah

Thi Hong Hanh Nguyen

Collins G. Ntim

Does gender diversity in corporate boards and executive management teams influence carbon performance? Evidence from Europe

企业董事会和管理层性别多样性是否影响碳绩效？来自欧洲的证据

This study examines the role of female CEOs and CFOs in relation to earnings management in politically connected and family firms in Malaysia, utilising a unique dataset spanning 2016–2018. The results show female CFOs are associated with reduced earnings management in politically connected firms, potentially due to their risk-averse and ethical approach. However, no significant relationship is observed between female executives and earnings management in family firms, possibly due to entrenched dynamics and governance structures within these firms. The results are robust to potential self-selection bias and sub-sampling issues. Our findings support policies promoting female representation in corporate leadership, highlighting that female executives can enhance financial reporting quality in specific organisational contexts.

Ismaanzira Ismail

Janice How

Rohami Shafie

Ku Nor Izah Ku Ismail

Effiezal Aswadi Abdul Wahab

Female leadership and earnings management in politically connected and family firms

女性领导与政治关联和家族企业中的盈余管理

This study examines the effect of ownership structure (classified as concentrated, institutional, and managerial ownership) on corporate governance (CG) disclosure. Using a sample of 96 East African firms, we document that, whereas concentrated ownership has a negative effect, institutional ownership has a positive and significant association with CG disclosure. However, we find the effect of managerial ownership on CG disclosure to be negative and insignificant. We also find CEO power to moderate the link between ownership structure and CG disclosure. Further analysis indicates that, whereas the effects of institutional and concentrated ownerships on CG disclosure remain unchanged irrespective of a firm's debt levels, the effect of managerial ownership on CG disclosure is driven by external pressures associated with debt financing. Our findings provide evidence on how different ownership types have different preferences, thereby influencing corporate disclosure practices differently. Our results are robust to the two-stage system generalised method of moments (SGMM) and other alternative sensitivity tests.

Abbreviation	Account. Forum
Journal Impact	2.65
Quartiles(Global)	BUSINESS, FINANCE(Q2)

ISSN	0155-9982, 1467-6303
h-index	60

Publication Information	Publisher: Taylor and Francis Ltd.，Publishing cycle: ，Journal Type: journal，Open Access Journals: No
Basic data	Year of publication: 2004，Proportion of original research papers: 96.43%，Self Citation Rate:10.70%， Gold OA Rate: 41.11%

Accounting Forum

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Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)

Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership

Does gender diversity in corporate boards and executive management teams influence carbon performance? Evidence from Europe

Female leadership and earnings management in politically connected and family firms

Ownership structure, corporate governance disclosure, and the moderating effect of CEO power: evidence from East Africa

Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)

Ownership structure, corporate governance disclosure, and the moderating effect of CEO power: evidence from East Africa

Female leadership and earnings management in politically connected and family firms

Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership

Does gender diversity in corporate boards and executive management teams influence carbon performance? Evidence from Europe