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Journal of Accounting Research 2020年第5期

[發布日期]:2021-01-04  [浏覽次數]:


目錄
The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment

Policies Abroad
強制性資源開采付款披露對國外公司付款和投資政策的影響
Corporate Tax Enforcement Externalities and the Banking Sector
公司稅收執法的外部性與銀行
The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural

Experiment
管理層訴訟風險對盈利預警的影響:來自自然實驗的證據
Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm

Acquisitions
通過合同風險分擔解決信息不對稱問題:以私有企業收購為例
Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As
企業是否戰略性地内部化了披露的溢出效應? 現金融資并購的證據
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit

Adjustments
打開審計公司的“黑箱”:審計合夥人股權對審計調整的影響
   
原文鍊接:https://onlinelibrary.wiley.com/toc/1475679x/2020/58/5

翻譯者:任兆月




上一條:Journal of Business Finance & Accounting 2020年第4期 下一條:Financial Analysts Journal 2020年第4期

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