目录
* The spillover effects of MD&A disclosures for real investment: The role of industry competition
MD&A披露对实际投资的溢出效应：行业竞争的作用
* PCAOB international inspections and Merger and Acquisition outcomes
PCAOB国际审查与并购结果
* Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations
有效税率下降是否意味着避税？有效税率调节的视角
* Local soldier fatalities and war profiteers: New tests of the political cost hypothesis
地方士兵死亡与战争奸商：政治成本假说的新检验
* Effects of accounting conservatism on investment efficiency and innovation
会计稳健性对投资效率和创新的影响
* Auditors are known by the companies they keep
审计师因其所服务的公司而为人所知
* Cultural diversity on Wall Street: Evidence from consensus earnings forecasts
华尔街的文化多样性：来自一致收入预测的证据
* Implications of Non-GAAP earnings for real activities and accounting choices
非GAAP收益对实际活动和会计选择的影响
* Can social media distort price discovery? Evidence from merger rumors
社交媒体会扭曲价格发现吗？来自企业合并传言的证据 

原文链接： https://www.sciencedirect.com/journal/journal-of-accounting-and-economics/vol/70/issue/1

翻译者：王心耘