(2020年第5期) 目录 No Job, No Money, No Refi: Frictions to Refinancing in a Recession 没有工作,没有钱,没有再融资:经济衰退中再融资的摩擦 Bad Credit, No Problem? Credit and Labor Market Consequences of Bad Credit Reports 信用不良可以吗
目录 CEOs’ experience of the Great Chinese Famine and accounting conservatism 中国大饥荒与会计稳健性 Does reporting position affect the pricing of the volatility of comprehensive income? 报告头寸是否影响综合收益波动性的定价
目录 The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad 强制性资源开采付款披露对国外公司付款和投资政策的影响 Corporate Tax Enforcement Externalities and the Banking Sector
目录 Conditional Volatility Targeting 条件波动率目标 When Equity Factors Drop Their Shorts 当股票因子减少其空头 Factor Exposure Variation and Mutual Fund Performance 因子敞口变动与共同基金绩效 Provision of Longevity Insurance
目录 A Growth Mindset Intervention: Enhancing Students’ Entrepreneurial Self-Efficacy and Career Development 成长心态干预:增强学生的创业自我效能和职业发展 Many Roads Lead to Rome: How Human, Social, and Financial Capital
目录 •Towards measuring professionalism in accounting 关于会计学的专业性度量 •The pricing of accruals quality in credit default swap spreads 通过信用违约互换价差给应计质量定价 •Interventionist research in accounting: reflections