目錄

Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?
會計信息、披露與預期效用：投資者真的讨厭不确定性嗎？
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement
延遲确認商譽減損的管理自由裁量權：執行的作用
Cross‐firm return predictability and accounting quality
跨公司收益的可預測性和會計質量
Disclosure tone management and labor unions
信息披露語氣管理與工會
Compliance with pension‐related mandatory disclosures and debt financing
養老金相關的強制性披露的合規性與債務融資
Audit committee quality indices, reporting quality and firm value
審核委員會質量指标，報告質量和公司價值
Asymmetric information consolidation and price discovery: Inferring bad news from insider sales
不對稱信息的整合和價格發現：從内部人賣出中推斷壞消息
Earning investor trust: The role of past earnings management
赢得投資者的信任：過往收益管理的作用
Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes
注意差距：首席執行官與員工的薪酬比率和股東對薪酬的投票權
Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China
外國機構投資者是否會推動企業社會責任承擔？來自中國上市公司的證據
Top management incentives and financial flexibility: The case of make‐whole call provisions
高層管理者的激勵措施和财務靈活性：基于提前贖回條款
The determinants of high‐interest entrusted loans in China
中國高息委托貸款的決定因素
原文鍊接：https://onlinelibrary.wiley.com/toc/14685957/2021/48/1-2
翻譯者：李沛然