目录

Voluntary and mandatory disclosures: Do managers view them as substitutes?
自愿和强制性披露：管理者是否将它们视为代替品？ 

Linked balance sheet presentation
关联资产负债表列报 

The geographic decentralization of audit firms and audit quality
审计事务所地域分散化与审计质量 

Macroeconomic effects of corporate tax policy
企业税收政策的宏观效应 

Strategic reactions in corporate tax planning
企业税收筹划中的战略反应 

Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies
风险共担会改变规则吗？来自D&O保险单强制变更的证据 

Does short-selling threat discipline managers in mergers and acquisitions decisions?
卖空是否会威胁到管理者在并购决策中的纪律性？ 

The labor market for directors and externalities in corporate governance: Evidence from the international labor market
董事劳动力市场与公司治理外部性：来自国际劳动力市场的证据 

A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks
盈余披露机制的差距日益扩大：同时发布盈余公告和年报的兴起 

Firm value and market liquidity around the adoption of common accounting standards
采用共同会计准则前后的企业价值和市场流动性 

原文链接： https://www.sciencedirect.com/journal/journal-of-accounting-and-economics/vol/68/issue/1

翻译者：王心耘