目录 * The Silent Majority: Private U.S. Firms and Financial Reporting Choices 沉默的大多数:美国私营公司和财务报告选择 * Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
目录 * The spillover effects of MD&A disclosures for real investment: The role of industry competition MD&A披露对实际投资的溢出效应:行业竞争的作用 * PCAOB international inspections and Merger and Acquisition outcomes
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