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Accounting and Finance 2020年第5期

[发布日期]:2021-03-08  [浏览次数]:


目录
Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms
储蓄还是隧道:中国地方政府控股上市公司避税的价值效应
Can non-executive equity incentives reduce internal control ineffectiveness? Evidence from China
非高管股权激励能否降低内部控制的无效性? 来自中国的证据
Board reforms and the cost of equity: International evidence
董事会改革与股本成本:国际证据
Employee quality and audit fee: evidence from China
员工素质和审计费用:来自中国的证据
Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China
经济政策不确定性会增加公司的预防性现金持有量吗?来自中国的证据
Does an item change trigger earnings management? Evidence from asset disposal income in China
项目变更是否会触发盈余管理?来自中国资产处置收益的证据
Institutional investors’ information seeking and stock price crash risk: nonlinear relationship based on management’s opportunistic behaviour
机构投资者信息寻求与股价崩盘风险:基于管理层机会主义行为的非线性关系
Managerial risk appetite and asymmetry cost behavior: evidence from China
管理者风险偏好与不对称成本行为:来自中国的证据
Audit partner rotation and negative information hoarding: evidence from China
审计合伙人轮换与负面信息囤积:来自中国的证据
Political embeddedness and firms’ choices of earnings management strategies in China
政治嵌入与中国企业盈余管理策略选择
Top executives’ early‐life experience and financial disclosure quality: impact from the Great Chinese Famine
高管早期经历与财务披露质量:中国大饥荒的影响
Do ETF flows increase market efficiency? Evidence from China
ETF流动是否提高了市场效率?来自中国的证据
Do checks on bureaucrats improve firm value? Evidence from a natural experiment
对官僚的检查会提高公司价值吗?来自自然实验的证据
   
原文链接:https://onlinelibrary.wiley.com/toc/1467629x/2020/60/5

翻译者:魏鑫



上一条:Financial Analysts Journal 2021年第1期 下一条:American Economic Review 2020年第11期

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