Accounting Review, SEP 2018 基于现金流量属性预测应计利润 作者:Frankel Richard M. (Washington Univ) Sun Yan (St Louis Univ) 摘要:本文的目的在于理解现金流量对应计项的解释程度。通过Dechow,Kothari和Watts(1998)的模型,我们发现应计项与现金流变化负相关,且负相关的程度与现金流变化中的负
THE JOURNAL OF PORTFOLIO MANAGEMENT ? VOL. 45, NO. 1 ? FALL 2018 实物资产的协方差矩阵 作者:Marielle de Jong (Amundi Asset Management in Paris, France) 摘要:对于私募股权、基建和房地产等实物资产,在时间序列上计算交易价格的方差意义不大,因为这些资产的交易频率不高。作者认为
Review of Accounting Studies, DECEMBER 2018 高/低于营业收入的财务报告对公司和投资者是否重要?来自中国的投资收益案例 作者:Mei Luo (Tsinghua Univ), Shuai Shao (Zhejiang Univ), Frank Zhang (Yale Univ) 摘要:本文探究了一场独特的监管变化,即中国于2007年将收益表中的投资收益项
JOURNAL OF BANKING & FINANCE, VOL 98, JANUARY 2019 金融机构的操作风险和声誉:媒体基调是否有所作为? 作者:Ahmed Barakat (University of Nottingham) Simon Ashby(Plymouth University) Paul Fenn(University of Nottingham) Cormac
THE JOURNAL OF CONTEMPORARY ACCOUNTING RESEARCH, 26 October 2018 作者:JAE B.KIM(Lehigh University) ALEXANDER NEKRASOV(University of Illinois at Chicago) PERVIN K.SHROFF(University of Minnesota) ANDREAS
Pacific-Basin Finance Journal ? February 2018 ? Volume 48, Pages 56-71 价格限制下市场的持续过度反应与动量 作者:Nien-Tzu Yang(Department of Business Management, National United University, Miaoli, Taiwan) Hsiang-Hui Chu