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Review of Accounting Studies最新文献

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Green dies in darkness? environmental externalities of newspaper closures 格林在黑暗中死去?报纸关闭的环境外部性
3区 管理学
Review of Accounting Studies Pub Date : 2023-06-19 DOI: 10.1007/s11142-023-09786-5
John Xuefeng Jiang, Jing Kong
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引用次数: 1
Outside directors’ insider trading around board meetings 外部董事围绕董事会会议的内幕交易
3区 管理学
Review of Accounting Studies Pub Date : 2023-06-10 DOI: 10.1007/s11142-023-09774-9
Seil Kim, Seungjoon Oh
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引用次数: 0
Classification shifting using income-decreasing special items: measurement and valuation issues 使用减少收入的特殊项目进行分类转换：计量和估价问题
IF 4.2 3区 管理学
Review of Accounting Studies Pub Date : 2023-06-09 DOI: 10.1007/s11142-023-09770-z
Ahmed M. Abdalla, C. Clubb
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引用次数: 0
Computing corporate bond returns: a word (or two) of caution 计算公司债券回报:一句(或两句)警告
IF 4.2 3区 管理学
Review of Accounting Studies Pub Date : 2023-06-06 DOI: 10.1007/s11142-023-09777-6
Martina Andreani, Diogo Palhares, Scott Richardson
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引用次数: 0
To tell or not to tell: the incentive effects of disclosing employer assessments 告诉还是不告诉:披露雇主评估的激励效应
3区 管理学
Review of Accounting Studies Pub Date : 2023-06-02 DOI: 10.1007/s11142-023-09769-6
Alexandra Lilge, Abhishek Ramchandani
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引用次数: 0
Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter? 避税与企业价值:税务脚注的定性披露重要吗?
3区 管理学
Review of Accounting Studies Pub Date : 2023-06-01 DOI: 10.1007/s11142-023-09773-w
Le Luo, Mark Shuai Ma, Thomas C. Omer, Hong Xie
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引用次数: 0
Does hedge fund activism improve investment efficiency? 对冲基金行动主义是否提高了投资效率?
3区 管理学
Review of Accounting Studies Pub Date : 2023-05-30 DOI: 10.1007/s11142-023-09776-7
Saikat Sovan Deb, Huu Nhan Duong, Amanjot Singh, Harminder Singh
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引用次数: 0
The productivity effect of digital financial reporting 数字化财务报告的生产力效应
IF 4.2 3区 管理学
Review of Accounting Studies Pub Date : 2023-05-27 DOI: 10.1007/s11142-022-09737-6
Zhengqi Liu, Ning Zhang
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引用次数: 0
Market for corporate control and demand for auditing: evidence from international M&A laws 公司控制权市场与审计需求:来自国际并购法的证据
3区 管理学
Review of Accounting Studies Pub Date : 2023-05-16 DOI: 10.1007/s11142-023-09756-x
Ahrum Choi, Jeong-Bon Kim, Jay Junghun Lee, Jong Chool Park
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引用次数: 0
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing? 财务主管如何回应在财务报告和审计中使用人工智能?
3区 管理学
Review of Accounting Studies Pub Date : 2023-05-01 DOI: 10.1007/s11142-023-09771-y
Cassandra Estep, Emily E. Griffith, Nikki L. MacKenzie
{"title":"How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?","authors":"Cassandra Estep, Emily E. Griffith, Nikki L. MacKenzie","doi":"10.1007/s11142-023-09771-y","DOIUrl":"https://doi.org/10.1007/s11142-023-09771-y","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"305 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136095342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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