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Journal of accounting & economics

中文名称：会计与经济学杂志

ISSN：0165-4101
出版周期：Bimonthly

发文量：605

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1.Earnings management and earnings quality

机译：盈余管理和盈余质量
- 作者：Kin Lo
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- market efficiency;
- earnings management;
- earnings quality;
- accounting fraud;
2.Earnings quality at initial public offerings

机译：首次公开募股的盈余质量
- 作者：Ray Ball;Lakshmanan Shivakumar
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- IPO;
- earnings management;
- accruals;
- conservatism;
- earnings quality;
3.Editorial data

机译：编辑资料
- 作者：Ross L. Watts;Jerold L. Zimmerman;Robert W. Holthausen;S.P. Kothari;Thomas Z. Lys
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
4.Is accruals quality a priced risk factor?

机译：应计质量是价格风险因素吗？
- 作者：John E. Core;Wayne R. Guay;Rodrigo Verdi
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- asset-pricing tests;
- accruals quality;
- information risk;
- portfolio theory and diversification;
5.Effect of personal taxes on managers' decisions to sell their stock

机译：个人税对经理人出售股票的决定的影响
- 作者：Li Jin;S.P. Kothari
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- executive compensation;
- taxation;
- overconfidence;
- behavioral finance;
- institutional investors;
6.Earnings management, lawsuits, and stock-for-stock acquirers' market performance

机译：盈余管理，诉讼和换股收购方的市场表现
- 作者：Guojin Gong;Henock Louis;Amy X. Sun
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- stock-for-stock merger;
- earnings management;
- lawsuit;
- market efficiency;
7.The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options

机译：税收法规和补偿合同在自愿支付员工购股权决定中的作用
- 作者：Walter G. Blacconiere;Marilyn F. Johnson;Melissa F. Lewis
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- management contracting;
- taxes;
- stock options;
- shareholder voting;
- section 162(m);
8.Managerial legal liability coverage and earnings conservatism

机译：管理法律责任范围和收益保守性
- 作者：Hyeesoo H. Chung;Jinyoung P. Wynn
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- legal liability;
- DO liability insurance;
- indemnification;
- earnings conservatism;
9.Do directors perform for pay?

机译：董事有薪吗？
- 作者：Renee B. Adams;Daniel Ferreira
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- directors;
- executive compensation;
- incentives;
- attendance;
- board meetings;
10.Dynamic incentives and retirement

机译：动态激励和退休
- 作者：Florin Sabac
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- executive compensation;
- turnover;
- retirement;
- horizon problem;
- renegotiation;
11.Analyst responsiveness and the post-earnings-announcement drift

机译：分析师的响应能力和收益后公告的漂移
- 作者：Yuan Zhang
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- analyst responsiveness;
- post-earnings-announcement drift;
- market efficiency;
12.Institutional stakeholdings and better-informed traders at earnings announcements

机译：公布收益时的机构持股和消息灵通的交易员
- 作者：Ashiq Ali;Sandy Klasa;Oliver Zhen Li
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
13.Voluntary disclosures and information production by analysts

机译：分析人员的自愿披露和信息生产
- 作者：Nisan Langberg;K. Sivaramakrishnan
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- voluntary disclosure;
- conservatism;
- accounting precision;
- financial analysts;
14.State ownership, the institutional environment, and auditor choice: Evidence from China

机译：国家所有权，制度环境和审计师选择：来自中国的证据
- 作者：Qian Wang;T.J. Wong;Lijun Xia
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
- auditor choice;
- state ownership;
- institutions;
- corporate governance;
- transition economies;
15.Announcement

机译：公告
- 期刊名称：《Journal of accounting & economics》 | 2008年第1期
16.The Role Of Information Asymmetry And Financial Reporting Quality In Debt Trading: Evidence From The Secondary Loan Market

机译：信息不对称和财务报告质量在债务交易中的作用：来自二级贷款市场的证据
- 作者：Regina Wittenberg-Moerman
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- secondary loan trading;
- information asymmetry;
- timely loss recognition;
- accounting conservatism;
17.Economic Consequences Of Increasing The Conformity In Accounting For Uncertain Tax Benefits

机译：增加不确定性税收利益会计核算的经济后果
- 作者：Peter J. Frischmann;Terry Shevlin;Ryan Wilson
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- event study;
- disclosures;
- taxes;
- tax contingency;
- uncertain tax benefits;
18.An Unintended Consequence Of Book-tax Conformity: A Loss Of Earnings Informativeness

机译：账面税合规性的意外后果：收益信息性丧失
- 作者：Michelle Hanlon;Edward L. Maydew;Terry Shevlin
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- book-tax conformity;
- earnings informativeness;
- earnings management;
- tax aggressiveness;
19.Editorial Data

机译：编辑资料
- 作者：Ross L. Watts;Jerold L. Zimmerman;Robert W. Holthausen;S.P. Kothari;Thomas Z. Lys
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
20.The Rise Of Deferred Tax Assets In Japan: The Role Of Deferred Tax Accounting In The Japanese Banking Crisis

机译：日本递延所得税资产的兴起：递延所得税会计在日本银行业危机中的作用
- 作者：Douglas J. Skinner
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- deferred tax assets;
- japanese banks;
- regulatory forbearance;
- regulatory capital arbitrage;
- bank regulation;
21.The Market Reaction To Arthur Andersen's Role In The Enron Scandal: Loss Of Reputation Or Confounding Effects?

机译：市场对亚瑟·安徒生在安然丑闻中的角色的反应：名誉的丧失或混杂的影响？
- 作者：Karen K. Nelson;Richard A. Price;Brian R. Rountree
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- auditor reputation;
- arthur andersen;
- event studies;
- earnings response coefficients;
22.A Positive Theory Of Flexibility In Accounting Standards

机译：会计准则灵活性的积极理论
- 作者：Ronald A. Dye;Sri S. Sridhar
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- accounting standards;
- network externalities;
- reporting biases;
- reporting discretion;
- investment efficiencies;
23.Financial Analysts' Forecast Revisions And Managers' Reporting Behavior

机译：财务分析师的预测修订和经理的报告行为
- 作者：Anne Beyer
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- analyst forecasts;
- earnings announcements;
- disclosure;
24.The Impact Of The Sec's Regulation Of Non-gaap Disclosures

机译：美国证券交易委员会对非空白信息披露规定的影响
- 作者：Frank Heflin;Charles Hsu
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- capital markets;
- regulation;
- non-gaap earnings;
- disclosure;
- analysts' forecasts;
25.Using Tax Return Data To Simulate Corporate Marginal Tax Rates

机译：使用纳税申报表数据模拟公司边际税率
- 作者：John R. Graham;Lillian F. Mills
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- marginal tax rate;
- simulated tax rates;
- tax return data;
- financial statements;
- book lax difference;
- capital structure;
26.The Effect Of 'invisible' Tax Preferences On Investment And Tax Preference Measures

机译：“无形”税收优惠对投资和税收优惠措施的影响
- 作者：Leslie A. Robinson;Richard Sansing
- 期刊名称：《Journal of accounting & economics》 | 2008年第3期
- intangible assets;
- tax preferences;
- effective tax rates;
- financial reporting costs;
27.Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings

机译：涉及SEC 10-K和10-Q备案的危险，非公开信息和内幕交易
- 作者：Steven Huddart;Bin Ke;Charles Shi
- 期刊名称：《Journal of accounting & economics》 | 2007年第1期
- accounting standards;
- government regulation;
- insider trading;
- litigation risk;
- stock-based compensation;
28.Investor protection and the information content of annual earnings announcements: International evidence

机译：投资者保护和年度收益公告的信息内容：国际证据
- 作者：Mark DeFond;Mingyi Hung;Robert Trezevant
- 期刊名称：《Journal of accounting & economics》 | 2007年第1期
- cross-country event study;
- earnings announcement;
- price reaction;
29.Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO

机译：高管薪酬和资本结构：可转换债务和直接债务对首席执行官的影响
- 作者：Hernan Ortiz-Molina
- 期刊名称：《Journal of accounting & economics》 | 2007年第1期
- executive compensation;
- corporate governance;
- agency problems;
- capital structure;
30.Did the 2003 Tax Act reduce the cost of equity capital?

机译：2003年《税法》是否降低了股本成本？
- 作者：Dan Dhaliwal;Linda Krull;Oliver Zhen Li
- 期刊名称：《Journal of accounting & economics》 | 2007年第1期
- implied cost of capital;
- institutional ownership;
- dividend taxes;
- capital gain taxes;
31.The effect of equity compensation on voluntary executive turnover

机译：股权补偿对自愿人员离职的影响
- 作者：Steven Balsam;Setiyono Miharjo
- 期刊名称：《Journal of accounting & economics》 | 2007年第1期
- executive compensation;
- executive retention;
- equity compensation;
- stock compensation;
- stock options;
32.Voluntary disclosure under uncertainty about the reporting objective

机译：在不确定报告目标的情况下自愿披露
- 作者：Eti Einhorn
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- financial accounting;
- asymmetric information;
- voluntary disclosure;
33.Delisting returns and their effect on accounting-based market anomalies

机译：退市收益及其对基于会计的市场异常的影响
- 作者：William Beaver;Maureen McNichols;Richard Price
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- accounting;
- anomalies;
- delisting returns;
- accruals;
34.The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports

机译：报告频率对收入及时性的影响：自愿和强制性中期报告的情况
- 作者：Marty Butler;Arthur Kraft;Ira S. Weiss
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- earnings timeliness;
- voluntary disclosure;
- regulation;
- information asymmetry;
- agency costs;
35.Industry product market competition and managerial incentives

机译：工业产品市场竞争和管理激励
- 作者：Christo Karuna
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- managerial incentives;
- competition;
- CEO compensation;
- corporate governance;
- performance evaluation;
36.Earnings announcement premia and the limits to arbitrage

机译：盈余公告溢价和套利限制
- 作者：Daniel A. Cohen;Aiyesha Dey;Thomas Z. Lys;Shyam V. Sunder
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- earnings announcements;
- announcement premium;
- preannouncements;
- disclosure;
- limits to arbitrage;
37.Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia

机译：股市对关注的观点反应不充分吗？来自美国和澳大利亚的证据
- 作者：Maria Ogneva;K.R. Subramanyam
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- capital markets;
- market efficiency;
- market anomalies;
- auditing;
- audit reports;
- going concern opinion;
38.How do accounting variables explain stock price movements? Theory and evidence

机译：会计变量如何解释股价走势？理论与证据
- 作者：Peter Chen;Guochang Zhang
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- stock return;
- accounting variables;
- earnings yield;
- profitability (ROE);
- capital investment;
- growth opportunity;
39.Voluntary disclosure of information when firms are uncertain of investor response

机译：当公司不确定投资者的反应时，自愿披露信息
- 作者：Jeroen Suijs
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- voluntary disclosure;
- response uncertainty;
40.The interaction among disclosure, competition between firms, and analyst following

机译：披露，公司之间的竞争与分析师关注之间的相互作用
- 作者：Anil Arya;Brian Mittendorf
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- analyst following;
- competition;
- disclosure;
41.Accounting conservatism and board of director characteristics: An empirical analysis

机译：会计稳健性与董事会特征的实证分析
- 作者：Anwer S. Ahmed;Scott Duellman
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- accounting conservatism;
- board independence;
- outside directors;
- corporate governance;
- agency costs;
42.The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry

机译：大客户对办公室级审计师监督的影响：财产-财产保险业的证据
- 作者：Jennifer J. Gaver;Jeffrey S. Paterson
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- accounting discretion;
- insurance industry;
- reserve management;
- auditor independence;
43.Earnings management and accounting income aggregation

机译：盈余管理和会计收入汇总
- 作者：John Jacob;Bjorn N. Jorgensen
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- earnings management;
- earnings thresholds;
- earnings distributions;
- discontinuities;
44.Editorial data

机译：编辑资料
- 作者：Ross L. Watts;Jerold L. Zimmerman;Robert W. Holthausen;S.P. Kothari;Thomas Z. Lys
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
45.Performance-based compensation in member-owned firms: An examination of medical group practices

机译：成员公司中基于绩效的薪酬：医疗集团实践的检验
- 作者：Christopher D. Ittner;David F. Larcker;Mina Pizzini
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- compensation;
- pay-for-performance;
- agency theory;
- professional service firms;
- health care;
46.Fair-value pension accounting

机译：公允价值养老金会计
- 作者：Rebecca N. Hann;Frank Heflin;K.R. Subramanayam
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- capital markets;
- pensions;
- accounting standards;
47.The monitoring role of insiders

机译：内部人的监督作用
- 作者：George Drymiotes
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- corporate governance;
- board of directors;
- monitoring;
- commitment;
48.The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance

机译：特定任务的预测经验和先天能力在理解分析师预测绩效中的作用
- 作者：Michael B. Clement;Lisa Koonce;Thomas J. Lopez
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- financial analysts;
- forecast accuracy;
- analyst characteristics;
- analyst learning;
49.Intra-year shifts in the earnings distribution and their implications for earnings management

机译：年内收益分配的变化及其对收益管理的影响
- 作者：Joseph Kerstein;Atul Rai
- 期刊名称：《Journal of accounting & economics》 | 2007年第3期
- earnings management;
- earnings distribution;
- losses;
50.Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions

机译：2002年的《萨班斯-奥克斯利法案》真的那么昂贵吗？关于事件返回和私有化决策的证据的讨论
- 作者：Christian Leuz
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- securities regulation;
- event study;
- disclosure;
- corporate governance;
- cost-benefit analysis;
- going private;
51.Aggregate earnings, stock market returns and macroeconomic activity: A discussion of 'does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance'

机译：总收益，股票市场收益和宏观经济活动：关于“收益指导是否会影响市场收益？”的讨论总收入指南的性质和信息内容”
- 作者：Lakshmanan Shivakumar
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- aggregate earnings;
- aggregate guidance;
- management forecasts;
- market returns and macroeconomy;
52.Economic consequences of the Sarbanes-Oxley Act of 2002

机译：2002年《萨班斯法案》的经济后果
- 作者：Ivy Xiying Zhang
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- securities legislation;
- sarbanes-oxley act;
- corporate governance;
- internal control;
- non-audit services;
53.Discussion of 'Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting'

机译：讨论“财务报告中的收入，市场账面价值和保守性的及时性不对称”
- 作者：Anne Beatty
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- conservatism;
- asymmetric timeliness;
- market-to-book ratio;
- contracting;
54.Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance

机译：收益指导会影响市场收益吗？总收益指南的性质和信息内容
- 作者：Carol Anilowski;Mei Feng;Douglas J. Skinner
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- disclosure;
- earnings guidance;
- management forecasts;
- aggregate earnings;
- macroeconomic news;
55.A discussion of 'corporate disclosure by family firms'

机译：关于“家族企业的公司披露”的讨论
- 作者：Amy P. Hutton
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- US family firms;
- corporate disclosures;
- earnings quality;
- corporate governance;
- management forecasts;
- analyst forecasts;
- bid-ask spread;
56.The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

机译：在SOX强制审核之前发现和报告内部控制缺陷
- 作者：Hollis Ashbaugh-Skaife;Daniel W. Collins;William R. Kinney Jr.
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- internal control;
- auditing;
- regulation;
- SOX;
57.Determinants of weaknesses in internal control over financial reporting

机译：财务报告内部控制弱点的决定因素
- 作者：Jeffrey Doyle;Weili Ge;Sarah McVay
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- internal control;
- material weakness;
- sarbanes-oxley;
58.The Sarbanes-Oxley Act and firms' going-private decisions

机译：《萨班斯-奥克斯利法案》与企业私有化决定
- 作者：Ellen Engel;Rachel M. Hayes;Xue Wang
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- sarbanes-oxley act;
- going private;
- corporate governance reform;
- compliance costs;
59.Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting

机译：财务报告中的收入，市场账面价格和保守性不及时
- 作者：Sugata Roychowdhury;Ross L. Watts
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- conservatism;
- asymmetric timeliness;
- accruals;
- debt contracting;
- market-to-book;
- goodwill;
- contracting;
- accounting;
- role of accounting;
60.Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)

机译：与内部控制披露有关的因素：Ashbaugh，Collins和Kinney（2007）以及Doyle，Ge和McVay（2007）的讨论
- 作者：Andrew J. Leone
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- auditing;
- internal control;
- disclosure;
- sarbanes-oxley;
61.Corporate disclosures by family firms

机译：家族企业的公司披露
- 作者：Ashiq Ali;Tai-Yuan Chen;Suresh Radhakrishnan
- 期刊名称：《Journal of accounting & economics》 | 2007年第2期
- US family firms;
- corporate disclosure;
- earnings quality;
- corporate governance disclosure;
- management forecasts;
62.Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks

机译：重新审查使用外国上市公司控制并发冲击的公平监管信息披露的影响
- 作者：Jennifer Francis;Dhananjay Nanda;Xin Wang
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- reg FD;
- foreign-listed firms;
- information environment;
63.Governing private foundations using the tax law

机译：使用税法管理私人基金会
- 作者：Richard Sansing;Robert Yetman
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- private foundations;
- governance;
- non-profit organizations;
- philanthropy;
64.An introduction to the governance and taxation of not-for-profit organizations

机译：非营利组织的治理和税收简介
- 作者：Patrick Bolton;Hamid Mehran
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- not-for-profit;
- governance;
- taxation;
65.Agency problems of excess endowment holdings in not-for-profit firms

机译：非营利公司超额持有养老金的代理问题
- 作者：John E. Core;Wayne R. Guay;Rodrigo S. Verdi
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- corporate governance;
- not-for-profit;
- cash holdings;
- endowment;
- agency problems;
66.Golden handshakes: Separation pay for retired and dismissed CEOs

机译：黄金握手：退休和解雇首席执行官的离职薪酬
- 作者：David Yermack
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
67.Corporate-sponsored foundations and earnings management

机译：公司赞助的基金会和收益管理
- 作者：Christine M. Petrovits
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- corporate philanthropy;
- earning management;
- private foundations;
- consecutive earning increases;
68.Capital budgeting for new projects: On the role of auditing in information acquisition

机译：新项目的资本预算：关于审计在信息获取中的作用
- 作者：Doyoung Kim
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- capital allocation;
- auditing;
- information acquisition;
69.Stock repurchases as an earnings management device

机译：股票回购作为收益管理工具
- 作者：Paul Hribar;Nicole Thorne Jenkins;W. Bruce Johnson
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- stock repurchases;
- earnings management;
70.Identifying the effect of managerial control on firm performance

机译：识别管理控制对公司绩效的影响
- 作者：Renee B. Adams;Joao A.C. Santos
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- managerial control;
- voting rights;
- performance measurement;
- trust investments;
71.Information technology, organizational design, and transfer pricing

机译：信息技术，组织设计和转让定价
- 作者：Shane S. Dikolli;Igor Vaysman
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- cost-based transfer pricing;
- negotiated transfer pricing;
- bargaining;
- decentralization;
72.Which types of analyst firms are more optimistic?

机译：哪种类型的分析公司比较乐观？
- 作者：Amanda Cowen;Boris Groysberg;Paul Healy
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- analyst forecast optimism;
- Analysts' incentives;
- types of security firms;
- earnings forecasts;
- target prices;
73.Earnings management around employee stock option reissues

机译：重新发行员工股票期权的盈余管理
- 作者：Jeffrey L. Coles;Michael Hertzel;Swaminathan Kalpathy
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- capital markets;
- stock options;
- earnings management;
- discretionary accruals;
- executive compensation;
74.Buys, holds, and sells: The distribution of investment banks' stock ratings and the implications for the profitability of analysts' recommendations

机译：买，持有和卖：投资银行股票评级的分布及其对分析师建议获利能力的影响
- 作者：Brad M. Barber;Reuven Lehavy;Maureen McNichols;Brett Trueman
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- analyst;
- recommendation;
- NASD 2711;
- investment bank;
- stock rating;
- broker;
75.Revenue surprises and stock returns

机译：收入意外和股票回报
- 作者：Narasimhan Jegadeesh;Joshua Livnat
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- Analysts' forecasts;
- earnings surprise;
- market efficiency;
- post-earnings announcement drift;
- revenue surprise;
76.Determinants of the informativeness of analyst research

机译：分析师研究信息量的决定因素
- 作者：Richard Frankel;S.P. Kothari;Joseph Weber
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- Analyst's forecasts;
- capital markets;
- informativeness;
77.Earnings management through real activities manipulation

机译：通过实际活动操纵进行收益管理
- 作者：Sugata Roychowdhury
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- capital markets;
- accounting choice;
- earnings manipulation;
78.Dynamic incentives and dual-purpose accounting

机译：动态激励和双重目的会计
- 作者：Gerald Feltham;Raffi Indjejikian;Dhananjay Nanda
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- accounting measures;
- incentives;
- multi-period;
79.Fundamentals of shareholder tax capitalization

机译：股东税收资本化的基本原理
- 作者：David A. Guenther;Richard Sansing
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- dividend tax capitalization;
- valuation;
- clienteles;
- tobin's q;
80.Differential properties in the ratings of certified versus non-certified bond-rating agencies

机译：认证与非认证债券评级机构的评级差异
- 作者：William H. Beaver;Catherine Shakespeare;Mark T. Soliman
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- bond-rating properties;
- certified rating agencies;
- investment versus non-investment grade;
- NRSRO;
81.The informativeness of earnings and management's issuance of earnings forecasts

机译：盈余信息和管理层发布盈余预测
- 作者：Clive S. Lennox;Chul W. Park
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- earnings informativeness;
- management forecast;
82.Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations

机译：CEO现金薪酬计算中报告的养老金费用和收入金额的不对称处理
- 作者：Joseph Comprix;Karl A. Muller III
- 期刊名称：《Journal of accounting & economics》 | 2006年第3期
- Executive compensation;
- Earnings management;
- Pension expected rate of return estimate;
83.Financial reporting incentives for conservative accounting: The influence of legal and political institutions

机译：鼓励保守会计的财务报告激励措施：法律和政治制度的影响
- 作者：Robert M. Bushman;Joseph D. Piotroski
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- capital markets;
- conservative accounting;
- judicial system;
- securities law;
- political economy;
84.Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns

机译：权衡外部公司融资活动，应计费用与股票收益之间关系的证据
- 作者：Daniel A. Cohen;Thomas Z. Lys
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- external financing;
- sell-side analysts;
- capital markets;
- market efficiency;
85.The relation between corporate financing activities, analysts' forecasts and stock returns

机译：公司融资活动，分析师预测与股票收益之间的关系
- 作者：Mark T. Bradshaw;Scott A. Richardson;Richard G. Sloan
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- external financing;
- sell-side analysts;
- capital markets;
- market efficiency;
86.The effects of corporate governance on firms' credit ratings

机译：公司治理对公司信用等级的影响
- 作者：Hollis Ashbaugh-Skaife;Daniel W. Collins;Ryan LaFond
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- corporate governance;
- credit rating;
- executive compensation;
87.Asymmetric sensitivity of CEO cash compensation to stock returns

机译：CEO现金补偿对股票收益的不对称敏感性
- 作者：Andrew J. Leone;Joanna Shuang Wu;Jerold L. Zimmerman
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- management compensation;
- contracting;
- pay-performance sensitivity;
- ex post settling up;
88.Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion

机译：CEO现金补偿对股票收益的不对称敏感性：讨论
- 作者：Patricia M. Dechow
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- management compensation;
- bonus contracts;
- pay sensitivity;
- managerial power;
89.Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs

机译：为什么应计异常不被套利？特质风险和交易成本的作用
- 作者：Christina Mashruwala;Shivaram Rajgopal;Terry Shevlin
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- capital markets;
- accrual anomaly;
- arbitrage;
- idiosyncratic risk;
- transaction costs;
90.Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)

机译：交叉上市，担保和公司报告动机：Lang，Raedy和Wilson的讨论（2006年）
- 作者：Christian Leuz
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- cross listing;
- earnings quality;
- enforcement;
- ownership structure;
- bonding;
- U.S. GAAP;
- reconciliation;
91.Costly arbitrage and the myth of idiosyncratic risk

机译：昂贵的套利和特质风险神话
- 作者：Jeffrey Pontiff
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- capital markets;
- costly arbitrage;
- idiosyncratic risk;
- market efficiency;
92.Earnings management and cross listing: Are reconciled earnings comparable to US earnings?

机译：盈余管理和交叉上市：对帐盈余与美国盈余可比吗？
- 作者：Mark Lang;Jana Smith Raedy;Wendy Wilson
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- international accounting;
- earnings management;
- cross-listing;
93.Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)

机译：讨论保守会计的经济框架以及Bushman和Piotroski（2006）
- 作者：Wayne Guay;Robert Verrecchia
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
94.Discussion of the effects of corporate governance on firms' credit ratings

机译：讨论公司治理对公司信用评级的影响
- 作者：Joseph Weber
- 期刊名称：《Journal of accounting & economics》 | 2006年第2期
- corporate governance;
- debt;
- credit ratings;
- management compensation;
95.Investor learning about analyst predictive ability

机译：投资者了解分析师的预测能力
- 作者：Qi Chen;Jennifer Francis;Wei Jiang
- 期刊名称：《Journal of accounting & economics》 | 2005年第1期
- bayesian learning;
- investor rationality;
- forecasting ability;
- security analysts;
96.Earnings quality in UK private firms: comparative loss recognition timeliness

机译：英国私营公司的盈余质量：相对亏损确认的及时性
- 作者：Ray Ball;Lakshmanan Shivakumar
- 期刊名称：《Journal of accounting & economics》 | 2005年第1期
- earnings quality;
- conservatism;
- loss recognition;
- private firms;
- economics of accounting standards;
- earnings time series;
- accruals;
97.Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations?

机译：内幕交易是否既反映了逆势信念，又反映了对未来现金流量实现的丰富知识？
- 作者：Joseph D. Piotroski;Darren T. Roulstone
- 期刊名称：《Journal of accounting & economics》 | 2005年第1期
- insider trading;
- contrarian beliefs;
- book-to-market ratios;
- earnings;
- capital markets;
98.Performance matched discretionary accrual measures

机译：绩效匹配的酌处权应计制
- 作者：S.P. Kothari;Andrew J. Leone;Charles E. Wasley
- 期刊名称：《Journal of accounting & economics》 | 2005年第1期
- discretionary accruals;
- earnings management;
- performance matching;
- discretionary-accruals models;
99.Implications of survival and data trimming for tests of market efficiency

机译：生存和数据整理对市场效率测试的影响
- 作者：S.P. Kothari;Jowell S. Sabino;Tzachi Zach
- 期刊名称：《Journal of accounting & economics》 | 2005年第1期
- capital markets;
- market efficiency;
100.Do institutional investors exploit the post-earnings announcement drift?

机译：机构投资者是否利用盈余公告后的收益变动？
- 作者：Bin Ke;Santhosh Ramalingegowda
- 期刊名称：《Journal of accounting & economics》 | 2005年第1期
- post-earnings announcement drift;
- institutional investors;
- market efficiency;

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