目錄
* The spillover effects of MD&A disclosures for real investment: The role of industry competition
MD&A披露對實際投資的溢出效應：行業競争的作用
* PCAOB international inspections and Merger and Acquisition outcomes
PCAOB國際審查與并購結果
* Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations
有效稅率下降是否意味着避稅？有效稅率調節的視角
* Local soldier fatalities and war profiteers: New tests of the political cost hypothesis
地方士兵死亡與戰争奸商：政治成本假說的新檢驗
* Effects of accounting conservatism on investment efficiency and innovation
會計穩健性對投資效率和創新的影響
* Auditors are known by the companies they keep
審計師因其所服務的公司而為人所知
* Cultural diversity on Wall Street: Evidence from consensus earnings forecasts
華爾街的文化多樣性：來自一緻收入預測的證據
* Implications of Non-GAAP earnings for real activities and accounting choices
非GAAP收益對實際活動和會計選擇的影響
* Can social media distort price discovery? Evidence from merger rumors
社交媒體會扭曲價格發現嗎？來自企業合并傳言的證據 

原文鍊接： https://www.sciencedirect.com/journal/journal-of-accounting-and-economics/vol/70/issue/1

翻譯者：王心耘