目錄

Can short sellers constrain aggressive non-GAAP reporting?
賣空者限制激進的會計報表嗎?
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?
經紀交易量和分析師的盈利預測:利益沖突?
Unexpected distractions and investor attention to corporate announcements
意想不到的幹擾和投資者關注公司公告
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
稅務攻擊性是否與稅務訴訟風險相關？D&O保險公司提供的證據
How do most low ETR firms avoid paying taxes?
大多數低ETR公司如何避免交稅嗎?
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
使用會計收益和總體經濟指标估算公司級的系統性風險
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
修正:使用會計收益和總體經濟指标估算公司級的系統性風險
Researchers’ data analysis choices: an excess of false positives?
研究人員的數據分析選擇:過多的假陽性?
The role of information transparency in the product market: an examination of the sustainability of profitability differences
産品市場信息透明度的作用:考試的可持續性盈利能力的差别
Unpatented innovation and merger synergies
未獲得專利權的創新和合并的協同效應
Expected economic growth and investment in corporate tax planning
預期經濟增長和投資企業稅收籌劃

https://link.springer.com/journal/11142/volumes-and-issues/27-2

整理者：黃永健