Review of Accounting Studies最新文献_第9页

Accounting-based expected loss given default and debt contract design 考虑违约和债务合同设计的基于会计的预期损失

3区管理学

Review of Accounting Studies Pub Date : 2023-04-28 DOI: 10.1007/s11142-023-09772-x

Dan Amiram, Edward Owens

引用次数: 0

The initial effect of U.S. tax reform on foreign acquisitions 美国税收改革对外国收购的初步影响

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2023-04-17 DOI: 10.1007/s11142-023-09760-1

H. Amberger, Leslie A. Robinson

引用次数: 2

Creating visibility: voluntary disclosure by private firms pursuing an initial public offering 创造可见性:寻求首次公开募股的私营公司自愿披露信息

3区管理学

Review of Accounting Studies Pub Date : 2023-04-10 DOI: 10.1007/s11142-023-09763-y

Michael Dambra, Bryce Schonberger, Charles Wasley

引用次数: 0

Managers’ use of humor on public earnings conference calls 经理人在公开收益电话会议上的幽默运用

3区管理学

Review of Accounting Studies Pub Date : 2023-04-03 DOI: 10.1007/s11142-023-09764-x

Andrew C. Call, Rachel W. Flam, Joshua A. Lee, Nathan Y. Sharp

引用次数: 2

Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds 老练的投资者是否遵循基本面分析策略？来自对冲基金和共同基金的证据

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2023-03-31 DOI: 10.1007/s11142-023-09762-z

Feifei Wang, Xuemin (Sterling) Yan, Lingling Zheng

引用次数: 3

Myopic capital market concerns and investment incentives in business alliances 短视的资本市场担忧与商业联盟中的投资激励

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2023-03-29 DOI: 10.1007/s11142-023-09755-y

Hui Chen, T. Pfeiffer

引用次数: 0

The impact of governmental accounting standards on public-sector pension funding 政府会计准则对公共部门养老基金的影响

3区管理学

Review of Accounting Studies Pub Date : 2023-03-23 DOI: 10.1007/s11142-022-09746-5

Divya Anantharaman, Elizabeth Chuk

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引用次数: 1

Prosocial CEOs, corporate policies, and firm value 亲社会ceo、公司政策与企业价值

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2023-03-21 DOI: 10.1007/s11142-023-09761-0

Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh

引用次数: 2

Analyst following and R&D investment 分析师跟踪和研发投资

3区管理学

Review of Accounting Studies Pub Date : 2023-03-17 DOI: 10.1007/s11142-023-09766-9

Thomas Canace, Jiao Li, Tao Ma

引用次数: 0

Measurement error, fixed effects, and false positives in accounting research 会计研究中的计量误差、固定效应与误报