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THE ACCOUNTING REVIEW 2020年第4期

[发布日期]:2020-10-09  [浏览次数]:

目录
* Managerial Ability and Income Smoothing
管理能力与收益平滑
* Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements
不对称时效性与盈余公告中投资者分歧和不确定性的解决
* The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting
重大缺陷报告对审计师接受激进客户报告的意外后果
* How Often Do Managers Withhold Information?
经理们多久不透露一次信息?
* How do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process?
基于风险的检查如何影响审计师的行为?来自PCAOB过程的实验证据
* Accounting Comparability and Corporate Innovative Efficiency
会计可比性与企业创新效率
* Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious?
噪声而非喧嚣:绩效衡量的噪音对学习的影响是否取决于学习是体验式还是替代式?
* Who Should Select New Employees, Headquarters or the Unit Manager? Consequences of Centralizing Hiring at a Retail Chain
新员工应该由谁选择,总部还是部门经理?零售连锁店集中招聘的后果
* The Effect of Performance Reporting Frequency on Employee Performance
绩效报告频率对员工绩效的影响
* Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers
收入转移中的税收和非税激励:来自影子保险公司的证据
* Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
公司治理披露的经济后果:来自2006年美国证监会对关联交易监管的证据
* The Valuation of Discontinued Operations and Its Effect on Classification Shifting
终止经营的价值评估及其对分类转移的影响
* Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior
在绩效评估中使用会计数据会破坏团队的创造力吗?关于领导行为的作用
* Economic Consequences of Risk Disclosures: Evidence from Crowdfunding
风险披露的经济后果:来自众筹的证据
   
原文链接:https://meridian.allenpress.com/accounting-review/issue/95/4  

翻译者:李沐春



上一条:Journal of Accounting and Economics 2020年第4期 下一条:The Review of Asset Pricing Studies 2020年第2期

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