目錄

Editorial Board
編輯委員會
Editorial Data
編輯數據
Cost shielding in executive bonus plans
高管獎金計劃中的成本屏蔽
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism
現金獎金計劃作為一個戰略溝通,協調和承諾機制
Aggregate accruals and market returns: The role of aggregate M&A activity
總收益和市場回報:總并購活動的作用
From micro to macro: Aggregate accruals, mergers, and returns. A discussion of Heater, Nallareddy and Venkatachalam (2021)
從微觀到宏觀：累計應計、合并和回報。 加熱器、納拉雷迪和文卡塔查拉姆的讨論
Obfuscation in mutual funds
共同基金的混淆
Discussion of “Obfuscation in mutual funds”: The role of financial advisers
讨論“困惑于共同基金”:财務顧問的角色
Economic consequences of mandatory auditor reporting to bank regulators
經濟後果的銀行監管機構強制審計報告
Auditor reporting to bank regulators: Effective regulation or regulatory overreach?
銀行監管機構審計報告:有效監管或監管過度?
The impact of IP box regimes on the M&A market
IP盒政權的影響并購市場
Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)
稅務會計研究企業投資:讨論IP盒政權的影響在布拉德利的并購市場,革命聯合陣線,羅賓遜(2021)

原文鍊接：https://www.sciencedirect.com/journal/journal-of-accounting-and-economics/vol/72/issue/2

翻譯：有道翻譯
整理者：楊璐