Accounting Review, NOV 2018 对广泛覆盖的企业的信用评级是否更严格? 作者:Bonsall, SB (Penn State Univ); Green, JR (Penn State Univ); Muller, KA (Penn State Univ) 摘要:本文研究商业新闻报道如何规范信用评级机构的行为。由于更广泛的重要性和对市场参与者的可见性,更广泛覆盖的公司可以
Journal of Financial Economics; January 2019 In Press 决策疲劳和启发式分析师预测 作者:DavidHirshleifer(University of California) YaronLevi(University of Southern California) BenLourie(University of California) Siew
Critical Finance Review 2018, 2018, Vol 7-1 公司为什么发行可转换债券?来自现场的证据 作者:Ming Dong(York University) Marie Dutordoir(Alliance Manchester Business School) Chris Veld(Monash University) 摘要:我们利用对公司高管的深入访谈来研究
Critical Finance Review, Vol 8, 2019 企业税收与资本结构:长期历史视角 作者:Matthias Fleckenstein(University of Delaware) Francis A. Longstaff(UCLA Anderson School of Management and the NBER) Ilya A. Strebulaev
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 实验资本市场中信念的异质性和交易 作者:Tim A. Carlé (University of Luxembourg, Luxembourg) Yaron Lahav (Ben-Gurion University
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 美国宏观经济消息公布前的价格波动源于公告的私人信息? 作者:Alexander Kurov (West Virginia University, USA), Alessio Sancetta (University
Pacific-Basin Finance Journal ? June 2018 ? Volume 49, Pages 213-231 一种更好投资组合的新方法:以韩国股市为例 作者:Cheoljun Eom (School of Business, Pusan National University, Republic of Korea), Jong Won Park (College
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 外部的内部人员:在IPO之前获取信息是否会在IPO之后产生交易优势? 作者:Umit Ozmel (Purdue University, USA) Timothy E. Trombley (Illinois State
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 投资者保护和积极投资的长期表现 作者:Pouyan Foroughi (University of New South Wales, Australia), Namho Kang (Bentley University, USA
JOURNAL OF ACCOUNTING RESEARCH. 13 November 2018 提高执法力度对财务报告质量和审计质量的影响 作者:RALF EWERT(University of Graz) ALFRED WAGENHOFER(University of Graz) 摘要:政策制定和实证研究中广泛存在的假设是,增加公共执法的力度可以提高财务报告质量和审计质量。本文提供了一个更