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Journal of Accounting Research 2020年第5期

[发布日期]:2021-01-04  [浏览次数]:


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

Policies Abroad
强制性资源开采付款披露对国外公司付款和投资政策的影响
Corporate Tax Enforcement Externalities and the Banking Sector
公司税收执法的外部性与银行
The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural

Experiment
管理层诉讼风险对盈利预警的影响:来自自然实验的证据
Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm

Acquisitions
通过合同风险分担解决信息不对称问题:以私有企业收购为例
Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As
企业是否战略性地内部化了披露的溢出效应? 现金融资并购的证据
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit

Adjustments
打开审计公司的“黑箱”:审计合伙人股权对审计调整的影响
   
原文链接:https://onlinelibrary.wiley.com/toc/1475679x/2020/58/5

翻译者:任兆月




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