Review of Accounting Studies,2021年4期

[发布日期]:2022-02-10  [浏览次数]:

目录

The power of firm fundamental information in explaining stock returns
公司基本信息的力量在解释股票收益
The use of adjusted earnings in performance evaluation
调整收入的使用绩效评估
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures
准备起飞:提高资产测量与drone-enabled存货审计程序和审计质量
Re-examining the impact of mandatory IFRS adoption on IPO underpricing
重新审视强制采用国际财务报告准则在IPO抑价的影响
What moves stock prices around credit rating changes?
移动页面股票价格信用评级改变什么?
FSA in an ETF world
FSA在ETF的世界
Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?
诉讼改变经理人的信仰的价值自愿披露坏消息?
Buying products from whom you know: personal connections and information asymmetry in supply chain relationships
从你知道购买产品:人际关系和供应链关系中的信息不对称
IAS 7 and value relevance: the direct method versus the indirect method
IAS 7和价值相关性:直接法和间接法
The value of board commitment
董事会承诺的价值

原文链接:https://link.springer.com/journal/11142/volumes-and-issues/26-4

整理者:黄永健



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