CAR 2020年第1期

[发布日期]:2020-09-07  [浏览次数]:

目录
The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments
企业排放管理策略披露对投资者估值的影响
The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report
将企业社会责任度量纳入财务报告与单独报告对投资者判断造成的影响
Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions
改进审计师对有悖于管理层估计假设的证据的评估
Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence
审计委员会的专业知识可以增加外部审计师的诉讼风险吗?审核委员会独立性的调节作用
Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures?
代理声明补偿披露是否告知了收益预测?
Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence
大胆的股票建议:富含信息还是毫无价值
Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence
卖空者和长期管理预测
Voluntary Disclosures When There Is an Option to Delay Disclosure
当可以选择延迟披露时的自愿披露
Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting
收入平滑与收益监控债务的有效性
The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty
应计异象:计入应计、应计冲销和不确定性的解决
The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments
转换:检验收到SEC意见函后的盈余管理变化
The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments
人为什么诚实?如实报告的内部和外部动机
Spillover Effects of Fraud Allegations and Investor Sentiment
欺诈指控和投资者情绪的溢出效应
China's Anti‐Corruption Campaign and Financial Reporting Quality
中国的反腐败运动与财务报告质量
When Is the Client King? Evidence from Affiliated‐Analyst Recommendations in China's Split‐Share Reform
客户何时是国王?股权分置改革中关联分析师建议的证据
The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms
成为外企的代价:在美国股票市场上市的外企的会计违规行为罚款
Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World
政治不确定性和成本粘性:来自世界各地大选的证据
Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn from It
表达自己:为什么经理的披露论调会随时间而变化以及投资者会从中学到什么
Measuring Real Activity Management
衡量真实活动管理
The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates
自恋伪善在会计估计发展中的作用
The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust
自私审计师的好处:社会交往和黑暗人格对无道理的审计师信任的影响
Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk
共同提供企业社会责任保证和财务审计对审计师评估持续经营风险的启示
On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions
关于投资者与经理互动的“现实”:鲍德里亚,超现实主义和管理问答环节 

原文链接:https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12531

翻译:周源



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