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Review of accounting studies

Review of accounting studies

中文名称：会计研究回顾

ISSN：1380-6653
出版周期：Four no. a year

发文量：475

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1.The oversight role of regulators: evidence from SEC comment letters in the IPO process

机译：监管者的监督作用：来自SEC IPO意见书的证据
- 作者：Li Bing;Liu Zhenbin
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- SEC comment letters;
- Disclosure;
- Information asymmetry;
- Hyping;
- Price formation;
2.The taxman cometh: Does tax uncertainty affect corporate cash holdings?

机译：纳税人来了：税收不确定性会影响公司的现金持有量吗？
- 作者：Hanlon Michelle;Maydew Edward L.;Saavedra Daniel
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Cashholdings;
- Tax avoidance;
- Tax uncertainty;
- FIN48;
- Disclosures;
- Long-run repatriation tax costs;
3.Uncertainty and debt covenants

机译：不确定性和债务契约
- 作者：Demerjian Peter R.
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Debt covenants;
- Uncertainty;
- Debt contracting;
- Agency theory;
4.Shareholder activism and voluntary disclosure

机译：股东积极性和自愿披露
- 作者：Bourveau Thomas;Schoenfeld Jordan
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Corporate disclosure;
- Corporate governance;
- Investor relations;
- Shareholder activism;
5.Accounting rules, equity valuation, and growth options

机译：会计准则，股权估值和增长选择
- 作者：Livdan Dmitry;Nezlobin Alexander
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Equity valuation;
- Real options;
- Irreversible investment;
- Accounting rules;
6.Risk-based forecasting and planning and management earnings forecasts

机译：基于风险的预测，计划和管理收益预测
- 作者：Ittner Christopher D.;Michels Jeremy
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Management earnings guidance;
- Budgeting;
- Planning;
- Forecasting;
- Risk management;
7.The contribution of bank regulation and fair value accounting to procyclical leverage (vol 22, pg 1423, 2017)

机译：银行监管和公允价值会计对顺周期杠杆的贡献（2017年第22卷，第1423页）
- 作者：Amel-Zadeh Amir;Barth Mary E.;Landsman Wayne R.
- 期刊名称：《Review of accounting studies》 | 2017年第3期
8.Is there a dark side to exchange traded funds? An information perspective

机译：交易资金是否有阴暗面？信息视角
- 作者：Israeli Doron;Lee Charles M. C.;Sridharan Suhas A.
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Exchange traded funds (ETFs);
- Informed and unformed traders;
- Trading costs;
- Informational efficiency;
- Pricing efficiency;
9.Earnings co-movements and earnings manipulation

机译：收益联动和收益操纵
- 作者：Jackson Andrew B.;Rountree Brian R.;Sivaramakrishnan Konduru
- 期刊名称：《Review of accounting studies》 | 2017年第3期
10.The role of specialists in financial reporting: Evidence from pension accounting

机译：专家在财务报告中的作用：来自养老金会计的证据
- 作者：Anantharaman Divya
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Specialists;
- Accounting estimates;
- Defined-benefit pensions;
- Pension accounting;
- Actuarial assumptions;
- Actuaries;
- Independence;
11.Corporate bankruptcy prediction: a high dimensional analysis

机译：公司破产预测：高维分析
- 作者：Jones Stewart
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Corporate bankruptcy modelling;
- Gradient boosting;
- Logit;
- Market prices;
- Financial ratios;
12.Do risk management practices work? Evidence from hedge funds

机译：风险管理实践有效吗？对冲基金的证据
- 作者：Cassar Gavin;Gerakos Joseph
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Risk management;
- Hedge funds;
- Financial crisis;
13.The contribution of bank regulation and fair value accounting to procyclical leverage

机译：银行监管和公允价值会计对顺周期杠杆的贡献
- 作者：Amel-Zadeh Amir;Barth Mary E.;Landsman Wayne R.
- 期刊名称：《Review of accounting studies》 | 2017年第3期
- Fair value accounting;
- Procyclicality;
- Leverage;
- Bank regulation;
- Commercial banks;

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