目錄
•Towards measuring professionalism in accounting
關于會計學的專業性度量

•The pricing of accruals quality in credit default swap spreads
通過信用違約互換價差給應計質量定價

•Interventionist research in accounting: reflections on the good, the bad and the ugly
會計幹預研究：對善、惡、醜的反思

•The impact of audit quality in rights offerings
審計質量對配股發行的影響

•Bond market integration of emerging economies and bilateral linkages
新興經濟體債券市場一體化與雙邊聯系

•Does gender matter? The association between gender and the use of management control systems

and performance measures
性别重要嗎？性别與使用管理控制系統和績效指标的聯系

•Accounting students’ perceptions of effective teaching and approaches to learning: impact

on overall student satisfaction
會計專業學生對有效教學和學習方法的認知：對學生整體滿意度的影響

•Summary annual reports: length, readability and content
年度報告摘要：篇幅、可讀性和内容

•Initial public offering prospectus forecast errors and mandatory explanations: evidence from

New Zealand
首次公開發行招股說明書預測誤差及強制性解釋：來自新西蘭的證據

•Toward understanding short‐selling activity: demand and supply
理解賣空行為：需求與供給

•Overnight block trades in the Korean stock market
韓國股市隔夜大宗交易

•Has the value of cash increased over time?
随着時間的推移，現金的價值增加了嗎？

•Transforming accounting curricula to enhance integrative learning
通過會計學課程改革來加強綜合性學習

•Observations of supervisors and an actuarial research student on the qualitative research

process
導師和精算研究生對定性研究過程的觀察

•Audit committee characteristics and financial statement comparability
審計委員會特征與财務報表可比性

•Real earnings management around CEO turnovers
圍繞首席執行官換屆的實際盈餘管理

•Principal leadership style and school performance: mediating roles of risk management

culture and management control systems use in Australian schools
校長領導風格與學校績效：澳洲學校風險管理文化與管理控制系統的中介作用

•Investor reaction to accounting misstatements under IFRS: Australian evidence
投資者對國際财務報告準則下會計錯報的反應：來自澳大利亞的證據

•Business strategies and annual report readability
商業策略與年報可讀性

•Return windows and the value relevance of earnings
收益窗口與收入的價值相關性

•IASB's independence in the due process: an examination of interest groups’ influence on the

development of IFRS 9
國際會計準則理事會在正當程序中的獨立性：利益集團對國際财務報告準則9号的制定的影響

•The seasonality of gold prices in China does the risk‐aversion level matter?
中國黃金價格的季節性，風險厭惡水平是否重要？

•Does stronger corporate governance constrain insider trading? Asymmetric evidence from

Australia
加強公司治理是否限制内幕交易？來自澳大利亞的不對稱證據

•Gauging the development of innovative capabilities in Accounting and Finance students: can

they drive the national innovation agenda?
衡量會計和金融專業學生創新能力的發展：他們能否推動國家創新議程？

•The change in the value relevance of accounting information after mergers and acquisitions:

evidence from the adoption of SFAS 141(R)
并購後會計信息價值相關性的變化：以SFAS 141（R）為例

•Drivers of research impact: evidence from the top three finance journals
研究影響的驅動因素：來自三大财經期刊的證據

•Structural holes and hedge fund return comovement: evidence from network‐connected stock

hedge funds in China
結構孔與對沖基金收益協動性：來自中國網絡型股票對沖基金的證據

•Rollover risk and managerial cost adjustment decisions
展期風險與管理成本調整決策

•Pitching research: ‘Qualitative cousins’, the ‘extended family’ and ‘living

harmoniously’
推銷研究：“品質表親”，“大家庭”和“和諧生活”

•Margin trading and price efficiency: information content or price‐adjustment speed?
融資融券交易與價格效率：信息含量還是價格調整速度？

•The discrete and differential impact of monetary policy
貨币政策影響的離散性和差異性

•Earnings volatility, ambiguity, and crisis‐period stock returns
收益波動性、模糊性與危機期間的股票收益

•Economic crisis and determinants of solvency in the insurance sector: new evidence from

Spain
經濟危機與保險業償付能力的決定因素：來自西班牙的新證據

•Past managerial guidance and returns to variance trading around earnings announcements
過去的管理層指導以及圍繞盈餘公告的交易差異收益率

•Quality investing in Asian stock markets
亞洲股市的優質投資

•Does news travel slowly before a market crash? The role of margin traders
在市場崩盤之前，新聞會慢速傳播嗎？保證金交易者的作用

•Sustainability of the accounting and finance academic profession: students’ and supervisors

’ views about the PhD supervision process
會計與金融學術專業的可持續性：學生和導師對博士生督導過程的看法

•The angel investment decision: insights from Australian business angels
天使投資決策：來自澳大利亞商業天使投資的見解

•Research on the use of financial statement information for forecasting profitability
利用财務報表信息預測盈利能力的研究

•Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag
一種規則适合所有人嗎？來自使用XBRL和10-K申報滞後的證據

原文鍊接：https://onlinelibrary.wiley.com/toc/1467629x/2020/60/3

翻譯者：王彥一