目錄
•The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror
白領犯罪執法的有效性：來自反恐戰争的證據
•How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?
财務報告監管如何影響整個行業的資源分配？
•Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility
執照空間要求的勞動力市場效應：來自注冊會計師跨州執業的證據
•Disclosure Prominence and the Quality of Non-GAAP Earnings
披露突出性和非GAAP盈餘的質量
•From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs
從隐式到顯式：披露要求對隐藏交易成本的影響
•Implied Equity Duration: A Measure of Pandemic Shutdown Risk
隐含權益久期：衡量疫情停工風險的一種方法
•Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock
風險披露很重要嗎？來自瑞士法郎沖擊的證據
•Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
PCAOB檢查會提高會計估計的準确性嗎？

原文鍊接：https://onlinelibrary.wiley.com/toc/1475679x/2021/59/1

翻譯者：任兆月