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Journal of Accounting Research 2021年第1期

[发布日期]:2021-04-06  [浏览次数]:

目录
•The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror
白领犯罪执法的有效性:来自反恐战争的证据
•How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?
财务报告监管如何影响整个行业的资源分配?
•Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility
执照空间要求的劳动力市场效应:来自注册会计师跨州执业的证据
•Disclosure Prominence and the Quality of Non-GAAP Earnings
披露突出性和非GAAP盈余的质量
•From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs
从隐式到显式:披露要求对隐藏交易成本的影响
•Implied Equity Duration: A Measure of Pandemic Shutdown Risk
隐含权益久期:衡量疫情停工风险的一种方法
•Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock
风险披露很重要吗?来自瑞士法郎冲击的证据
•Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
PCAOB检查会提高会计估计的准确性吗?

原文链接:https://onlinelibrary.wiley.com/toc/1475679x/2021/59/1

翻译者:任兆月



上一条:Journal of Bisiness Finance & Accounting• VOL.48 • January 2021(2021年第1期) 下一条:Review of Financial Studies 2020年第12期

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