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Review of Accounting and Finance

中文名称：会计与财务回顾

ISSN：1475-7702
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发文量：92

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1.Does other information improve the usefulness of management earnings forecasts for analysts?

机译：其他信息是否可以提高管理人员的收益预测对分析师的有用性？
- 作者：Marie C. Blouin
- 期刊名称：《Review of Accounting and Finance》 | 2012年第1期
- Organizational earnings;
- Disclosure;
- Financial forecasting;
- Information disclosure;
- Management forecasts;
- Credibility.;
2.Option grants and investor reaction to restatement-induced litigation

机译：期权授予和投资者对重述引发的诉讼的反应
- 作者：Nana Y. Amoah
- 期刊名称：《Review of Accounting and Finance》 | 2012年第1期
- Chief executives;
- Stock options;
- Share options;
- Compensation;
- Investors;
- Restatement;
- Litigation;
- CEO options;
- Equity compensation.;
3.Do CEO compensation incentives affect firm innovation?

机译：CEO薪酬激励措施是否会影响企业创新？
- 作者：Shahbaz Sheikh
- 期刊名称：《Review of Accounting and Finance》 | 2012年第1期
- Chief executives;
- Compensation;
- Organizational innovation;
- Compensation incentives;
- RD expenditures;
- Patents;
- Citations.;
4.Auditors' going-concern judgments: rigid, adaptive, or both?

机译：审计师的持续关注判断：僵化，适应性还是两者兼而有之？
- 作者：Andrew J. Rosman
- 期刊名称：《Review of Accounting and Finance》 | 2011年第1期
- Auditors;
- Decision making;
- Cognition;
- Individual behaviour;
- Going concern value.;
5.Measuring flight to quality: a local correlation analysis

机译：衡量质量飞行：本地相关性分析
- 作者：A. Can Inci;H.C. Li;Joseph McCarthy
- 期刊名称：《Review of Accounting and Finance》 | 2011年第1期
- Equity capital;
- Risk management;
- Bonds;
- United States of America;
- United Kingdom;
- Germany.;
6.Apparent audit failures and value relevance of earnings and book value

机译：明显的审计失败以及收益和账面价值的价值相关性
- 作者：Li Dang;Kevin F. BrownB.D. McCullough
- 期刊名称：《Review of Accounting and Finance》 | 2011年第2期
- Auditing;
- Accounting information;
- Earnings.;
7.Changes in the predictive ability of earnings around earnings restatements

机译：围绕收入重述的收入预测能力的变化
- 作者：Kevin W. Hee
- 期刊名称：《Review of Accounting and Finance》 | 2011年第2期
- Earnings;
- United States of America;
- Accounting procedures;
- Financial reporting.;
8.Incentives from stock option grants: a behavioral approach

机译：股票期权授予的激励：一种行为方法
- 作者：Hamza Bahaji
- 期刊名称：《Review of Accounting and Finance》 | 2011年第3期
- Stock options;
- Cumulative Prospect Theory;
- Incentives;
- Subjective value;
- Employee behaviour.;
9.The value relevance of pension accounting information: evidence from Fortune 200 firms

机译：养老金会计信息的价值相关性：来自《财富》 200强企业的证据
- 作者：Edward M. Werner
- 期刊名称：《Review of Accounting and Finance》 | 2011年第4期
- United States of America;
- Pensions;
- Accounting standards;
- Credit rating;
- Pension accounting;
- Value relevance;
- Standard harmonization;
- Fair value;
- SFAS 87.;
10.Earnings management and the stock market response to the Sarbanes-Oxley Act based on a measure of competitive strategy

机译：基于一种竞争策略的收益管理和股票市场对《萨班斯-奥克斯利法案》的反应
- 作者：Kenneth J. Hunsader;Gwendolyn Pennywell
- 期刊名称：《Review of Accounting and Finance》 | 2011年第4期
- United States of America;
- Disclosure;
- Competitive strategy;
- Stock returns;
- Earnings management;
- Sarbanes-Oxley.;
11.Large creditors and corporate governance: the case of Chinese banks

机译：大型债权人与公司治理：中资银行的案例
- 作者：Yiming Hu;Siqi LiThomas W. Lin;Shilei Xie
- 期刊名称：《Review of Accounting and Finance》 | 2011年第4期
- China;
- Corporate finances;
- Banks;
- Loans;
- Interest rates;
- Creditors;
- Transition economies;
- Bank monitoring;
- Loan renewals.;
12.Acquisition and integration of fair value information on liabilities into investors' judgments

机译：收购负债的公允价值信息并将其整合到投资者的判断中
- 作者：Maik Lachmann;Arnt WöhrmannAndreas Wömpener
- 期刊名称：《Review of Accounting and Finance》 | 2011年第4期
- Investors;
- Financial information;
- Fair value;
- Liabilities;
- Decision making;
- Fair value accounting;
- Creditworthiness.;
13.Determinants of management's preferences for an earnings threshold

机译：管理层对收益阈值的偏好决定因素
- 作者：Sherry Fang Li
- 期刊名称：《Review of Accounting and Finance》 | 2010年第1期
- Financial analysis;
- Financial forecasting;
- Management accounting;
- Organizational earnings;
14.Continuous auditing for web-released financial information

机译：持续审核网络发布的财务信息
- 作者：Chi-Chun Chou;C. Janie Chang
- 期刊名称：《Review of Accounting and Finance》 | 2010年第1期
- Auditing;
- Disclosure;
- Internet;
- Online reporting;
- Tests and testing;
15.The issuance of convertible bonds and earnings management: evidence from Taiwan

机译：可转换债券的发行与收益管理：来自台湾的证据
- 作者：Ruey-Dang Chang;Yee-Chy Tseng;Ching-Ping Chang
- 期刊名称：《Review of Accounting and Finance》 | 2010年第1期
- Convertible bonds;
- Financial management;
- Organizational earnings;
- Taiwan;
16.Can diversification degree amplify momentum and contrarian anomalies?

机译：多元化程度可以扩大动量和逆势异常吗？
- 作者：Houda Ben Mhenni Haj Youssef;Lassad El Moubarki;Olfa Benouda Sioud
- 期刊名称：《Review of Accounting and Finance》 | 2010年第1期
- Corporate strategy;
- Diversification;
- Momentum;
- Return on investment;
- Risk management;
17.The evaluation of the Canadian BAX contract in managing short-term interest rate exposure

机译：对加拿大BAX合同管理短期利率风险的评估
- 作者：John J. Siam;S.M. Khalid Nainar
- 期刊名称：《Review of Accounting and Finance》 | 2010年第1期
- Banking;
- Canada;
- Futures markets;
- Hedging;
- Interest rates;
- Liquidity;
18.The market mispricing of special items and accruals: one anomaly or two?

机译：特殊项目和应计费用的市场定价错误：一个或两个异常？
- 作者：T.J. Atwood;Hong Xie
- 期刊名称：《Review of Accounting and Finance》 | 2010年第2期
- Accounting;
- Finance;
- Financial markets;
- Pricing;
19.The performance of socially responsible mutual funds: a volatility-match approach

机译：对社会负责的共同基金的绩效：波动匹配法
- 作者：Javier Rodríguez
- 期刊名称：《Review of Accounting and Finance》 | 2010年第2期
- Financial risk;
- Investments;
- Performance appraisal;
- Social responsibility;
- Unit trusts;
20.Level-shifts and non-linearity in US financial ratios: Implications for returns predictability and the present value model

机译：美国财务比率的水平变化和非线性：对收益可预测性和现值模型的影响
- 作者：David G. McMillan
- 期刊名称：《Review of Accounting and Finance》 | 2010年第2期
- Company performance;
- Management ratios;
- Time series analysis;
- United States of America;
21.Audit tenure and earnings surprise management

机译：审计任期和收益突击管理
- 作者：Li-Chin Jennifer Ho;Chao-Shin Liu;Thomas Schaefer
- 期刊名称：《Review of Accounting and Finance》 | 2010年第2期
- Auditing;
- Financial forecasting;
- Organizational earnings;
22.The association between pro forma earnings and earnings management

机译：预估收益与收益管理之间的关联
- 作者：Essam Elshafie;Ai-Ru Yen;Minna Yu
- 期刊名称：《Review of Accounting and Finance》 | 2010年第2期
- Financial management;
- Financial reporting;
- Investors;
- Legislation;
- United States of America;
23.Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?

机译：SFAS 158的潜在影响是否与公司冻结其设定受益养老金计划的决定相关？
- 作者：Cathy Beaudoin;Nandini ChandarEdward M. Werner
- 期刊名称：《Review of Accounting and Finance》 | 2010年第4期
- United States of America;
- Pension funds;
- Benefits;
- Accounting standards.;
24.Do external sources generate greater investor awareness that can affect a firm's value and cost of capital?

机译：外部来源是否会增强投资者的意识，从而影响公司的价值和资本成本？
- 作者：Roy Clemons
- 期刊名称：《Review of Accounting and Finance》 | 2010年第4期
- Cost of capital;
- Bid offer spreads;
- Disclosure;
- Investors.;
25.Audit quality attributes, client size and cost of equity capital

机译：审核质量属性，客户规模和股本成本
- 作者：Guy D. Fernando;Ahmed M. Abdel-MeguidRandal J. Elder
- 期刊名称：《Review of Accounting and Finance》 | 2010年第4期
- Cost of capital;
- Auditing;
- Auditors;
- Equity capital;
- United States of America.;
26.The incentive effect of repricing in employee stock options

机译：重新定价员工股票期权的激励作用
- 作者：Yan Wendy Wu
- 期刊名称：《Review of Accounting and Finance》 | 2009年第1期
- Compensation;
- Employees;
- Incentive schemes;
- Stock options;
27.Why are firms with entrenched managers more likely to pay dividends?

机译：为什么拥有根深蒂固的经理的公司更可能派发股息？
- 作者：Hoje Jo;Carrie Pan
- 期刊名称：《Review of Accounting and Finance》 | 2009年第1期
- Acquisitions and mergers;
- Dividends;
- Management attitudes;
28.Portfolio strategies using EVA, earnings ratio or book-to-market: Is one best?

机译：使用EVA，收益率或账面市值的投资组合策略：是最好的吗？
- 作者：Kenneth Leong;Marco Pagani;Janis K. Zaima
- 期刊名称：《Review of Accounting and Finance》 | 2009年第1期
- Benefit-cost ratio;
- Inverstment appraisal;
- Price earning ratio;
- Value added;
29.Globalization, US foreign investments and accounting standards

机译：全球化，美国外国投资和会计准则
- 作者：Orhan Akisik;Ray Pfeiffer
- 期刊名称：《Review of Accounting and Finance》 | 2009年第1期
- Accounting standards;
- Corporate governance;
- Portfolio investment;
- Stock markets;
30.Capital structure of listed Portuguese companies: Determinants of debt adjustment

机译：葡萄牙上市公司的资本结构：债务调整的决定因素
- 作者：Zélia Maria Silva Serrasqueiro;Márcia Cristina Rêgo Rogão
- 期刊名称：《Review of Accounting and Finance》 | 2009年第1期
- Companies;
- Cost estimates;
- Debts;
- Portugal;
31.What caused the 1987 stock market crash and lessons for the 2008 crash

机译：是什么原因导致了1987年的股市崩盘和2008年的崩盘教训
- 作者：Ryan McKeon;Jeffry Netter
- 期刊名称：《Review of Accounting and Finance》 | 2009年第2期
- Financial modelling;
- Regulation;
- Stock markets;
- Stock prices;
- Take-overs;
- United States of America;
32.Capital market developments in the post-October 1987 period: a Canadian perspective

机译：1987年10月后的资本市场发展：加拿大的观点
- 作者：Laurence Booth;Sean Cleary
- 期刊名称：《Review of Accounting and Finance》 | 2009年第2期
- Canada;
- Capital markets;
- National economy;
- Stock markets;
- Stock prices;
33.Fraudulent financial reporting, corporate governance and ethics: 1987-2007

机译：欺诈性财务报告，公司治理和道德规范：1987-2007年
- 作者：Lawrence P. Kalbers
- 期刊名称：《Review of Accounting and Finance》 | 2009年第2期
- Corporate governance;
- Earnings;
- Ethics;
- Financial reporting;
- Fraud;
- United States of America;
34.Revisiting derivative securities and the 1987 market crash: lessons for 2009

机译：回顾衍生证券和1987年的市场崩盘：2009年的教训
- 作者：G. Glenn Baigent;Vincent G. Massaro
- 期刊名称：《Review of Accounting and Finance》 | 2009年第2期
- Derivative markets;
- Insurance;
- Portfolio investment;
- Securities markets;
- Stock markets;
- Stock prices;
35.Has the 1987 crash changed the psyche of the stock market?: The evidence from initial public offerings

机译：1987年的股市大跌是否改变了股市的心理？：首次公开募股的证据
- 作者：James Ang;Carol Boyer
- 期刊名称：《Review of Accounting and Finance》 | 2009年第2期
- Flotation;
- Stock markets;
- Stock returns;
- United States of America;
36.Does cross listing in the USA really enhance the value of emerging market firms?

机译：在美国交叉上市真的能提高新兴市场公司的价值吗？
- 作者：Thomas G. OConnor
- 期刊名称：《Review of Accounting and Finance》 | 2009年第3期
- Disclosure;
- Emerging markets;
- Shares;
- Stock exchanges;
- United States of America;
- Value analysis;
37.The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes

机译：萨班斯-奥克斯利法案前后的审计费用与报告的收入质量之间的关联
- 作者：Santanu Mitra;Donald R. Deis;Mahmud Hossain
- 期刊名称：《Review of Accounting and Finance》 | 2009年第3期
- Auditing;
- Auditor's fees;
- Earnings;
- Legislation;
- United States of America;
38.Sarbanes-Oxley Act, perceived earnings quality and cost of capital

机译：《萨班斯-奥克斯利法案》，预期的收益质量和资本成本
- 作者：Hsihui Chang;Guy D. Fernando;Woody Liao
- 期刊名称：《Review of Accounting and Finance》 | 2009年第3期
- Cost of capital;
- Earnings;
- Legislation;
- United States of America;
39.Disclosure channel and cost of capital: evidence from open vs closed conference calls

机译：披露渠道和资本成本：公开电话会议与非公开电话会议的证据
- 作者：Yijiang Zhao;Michael Davis;Kevin T. Berry
- 期刊名称：《Review of Accounting and Finance》 | 2009年第3期
- Bid offer spreads;
- Cost of capital;
- Disclosure;
- United States of America;
40.Systematic liquidity and excess returns: evidence from the London Stock Exchange

机译：系统的流动性和超额收益：伦敦证券交易所的证据
- 作者：Emilios C. Galariotis;Evangelos Giouvris
- 期刊名称：《Review of Accounting and Finance》 | 2009年第3期
- Bid offer spreads;
- Liquidity;
- Stock Exchanges;
- Stock returns;
- United Kingdom;
41.Capital structure and firm characteristics: an empirical analysis from Egypt

机译：资本结构与公司特征：来自埃及的实证分析
- 作者：Mohammad M. Omran;John Pointon
- 期刊名称：《Review of Accounting and Finance》 | 2009年第4期
- Capital structure;
- Corporate finances;
- Egypt;
- Stock markets;
- Taxes;
42.An analysis of short-run performance of cross-border mergers and acquisitions: Evidence from the UK acquiring firms

机译：跨国并购的短期绩效分析：来自英国收购公司的证据
- 作者：Moshfique Uddin;Agyenim Boateng
- 期刊名称：《Review of Accounting and Finance》 | 2009年第4期
- Acquisitions and mergers;
- Financial performance;
- International business;
- Shareholders;
- United Kingdom;
43.Agency problems in stock market-driven acquisitions

机译：股票市场驱动的收购中的代理问题
- 作者：Scott Fung;Hoje Jo;Shih-Chuan Tsai
- 期刊名称：《Review of Accounting and Finance》 | 2009年第4期
- Acquisitions and mergers;
- Compensation;
- Market value;
- United States of America;
44.Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees

机译：SOX第404条规定的内部控制重大缺陷的普遍性，严重性和补救措施以及审核费用
- 作者：Santanu Mitra
- 期刊名称：《Review of Accounting and Finance》 | 2009年第4期
- Auditor's fees;
- Control systems;
- Financial reporting;
- Internal auditing;
45.Accounting harmonization and the value-relevance of dirty surplus accounting flows

机译：会计协调与肮脏盈余会计流的价值相关性
- 作者：Clare Roberts;Yue Wang
- 期刊名称：《Review of Accounting and Finance》 | 2009年第4期
- Accounting standards;
- European directives;
- European Union;
- Financial reporting;
46.Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices

机译：关于采用SFAS no。1的自由裁量行为。 142和证券价格行为
- 作者：Yoonseok Zang
- 期刊名称：《Review of Accounting and Finance》 | 2008年第1期
- Accounting standards;
- Earnings;
- Goodwill accounting;
- Stock prices;
47.Insiders' timing ability and disclosure on corporate share buyback trading

机译：内幕人士的定时能力和公司股票回购交易的披露
- 作者：Jaemin Kim;Nikhil Varaiya
- 期刊名称：《Review of Accounting and Finance》 | 2008年第1期
- Disclosure;
- Insider trading;
- Shares;
- United States of America;
48.Adjustment of stock prices to earnings announcements: evidence from Euronext Paris

机译：调整股票价格以公布收益：巴黎泛欧交易所的证据
- 作者：Waël Louhichi
- 期刊名称：《Review of Accounting and Finance》 | 2008年第1期
- Accounting;
- Earnings;
- Stock prices;
49.Sarbanes-Oxley compliance and violation: an empirical study

机译：萨班斯-奥克斯利法案的遵守与违反：一项实证研究
- 作者：Elizabeth Webb
- 期刊名称：《Review of Accounting and Finance》 | 2008年第1期
- Accounting standards;
- Corporate governance;
50.Income shifting and corporate taxation: the role of cross-border intrafirm transfers

机译：收入转移和公司税收：跨境公司内部转移的作用
- 作者：Kingsley O. Olibe;Zabihollah Rezaee
- 期刊名称：《Review of Accounting and Finance》 | 2008年第1期
- Earnings;
- Income;
- Return on investment;
- Tax planning;
- Taxes;
- United States of America;
51.The value relevance of product diversification in commercial banks

机译：商业银行产品多元化的价值相关性
- 作者：Ahmed Ebrahim;Iftekar Hasan
- 期刊名称：《Review of Accounting and Finance》 | 2008年第1期
- Commercial banks;
- Earnings;
- United States of America;
- Value analysis;
52.Performance measurement for accountability in corporate governance: A data envelopment analysis approach

机译：公司治理问责制的绩效衡量：数据包络分析方法
- 作者：Ehsan H. Feroz;Sanjay Goel;Raymond L. Raab
- 期刊名称：《Review of Accounting and Finance》 | 2008年第2期
- Corporate governance;
- Data analysis;
- Manangement accountability;
- Performance measures;
- Pharmaceuticals industry;
53.Market valuation of accrual components

机译：应计项目的市场价值
- 作者：Rick Francis
- 期刊名称：《Review of Accounting and Finance》 | 2008年第2期
- Accountancy valuations;
- Cash flow;
- Equity capital;
- Market value;
54.Agency theoretic determinants of debt levels: evidence from Ghana

机译：债务水平的代理理论决定因素：加纳的证据
- 作者：Joshua Abor
- 期刊名称：《Review of Accounting and Finance》 | 2008年第2期
- Capital structure;
- Debts;
- Family firms;
- Ghana;
- Owner-managers;
- Small to medium-sized enterprises;
55.Research note: how the financial styles of managers impact financial and valuation metrics

机译：研究记录：管理者的财务风格如何影响财务和评估指标
- 作者：E. Ted Prince
- 期刊名称：《Review of Accounting and Finance》 | 2008年第2期
- Behavioural accountancy;
- Financial performance;
- Financial reporting;
- Managers;
56.Accounting for derivative instruments and hedging activities (SFAS No. 133): Implications for profitability measures and stock prices

机译：衍生工具和套期活动的会计处理（SFAS No. 133）：对盈利措施和股票价格的影响
- 作者：Claire Eckstein;Ariel Markelevich;Alan Reinstein
- 期刊名称：《Review of Accounting and Finance》 | 2008年第2期
- Accounting standards;
- Financial reporting;
- Hedging;
- United States of America;
57.The impacts of employee stock bonus on the value relevance of earnings per share: Evidence from Taiwan

机译：员工股票红利对每股收益价值相关性的影响：来自台湾的证据
- 作者：Ching-Hsiang Lin;Wanncherng Wang
- 期刊名称：《Review of Accounting and Finance》 | 2008年第2期
- Benefits;
- Bonuses;
- Earnings per share;
- Employees;
- Organizational earnings;
- Stocks;
- Taiwan;
58.Further evidence on financial analysts' reaction to enterprise resource planning implementation announcements

机译：有关财务分析师对企业资源计划实施公告的反应的进一步证据
- 作者：Li-Chin Jennifer Ho;Chao-Shin Liu;Jeffrey Tsay
- 期刊名称：《Review of Accounting and Finance》 | 2008年第3期
- Financial analysis;
- Manufacturing resource planning;
59.Do regulations matter? The effects of cross-listing on analysts' coverage and forecast errors: A comparative analysis

机译：法规重要吗？交叉列表对分析师覆盖率和预测误差的影响：比较分析
- 作者：Abed AL-Nasser Abdallah
- 期刊名称：《Review of Accounting and Finance》 | 2008年第3期
- Civil law;
- Common law;
- Financial analysis;
- Financial forecasting;
- Regulation;
60.The impact of thin trading on day-of-the-week effect: Evidence from the United Arab Emirates

机译：稀疏交易对星期几影响的影响：来自阿拉伯联合酋长国的证据
- 作者：Osamah M. Al-Khazali
- 期刊名称：《Review of Accounting and Finance》 | 2008年第3期
- Bias;
- Emerging markets;
- Equity capital;
- Stochastic processes;
- Trading capital;
- United Arab Emirates;
61.Timeliness, conservatism and financial transparent firms under the Greek accounting setting

机译：希腊会计背景下的及时，保守和财务透明的公司
- 作者：Panagiotis E. Dimitropoulos;Dimitrios Asteriou
- 期刊名称：《Review of Accounting and Finance》 | 2008年第3期
- Accounting;
- Accounting research;
- Greece;
- Stock returns;
62.An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

机译：会计重述与审计计划重要性定量基准之间的关系分析
- 作者：Hanmei Chen;Kurt Pany;Jian Zhang
- 期刊名称：《Review of Accounting and Finance》 | 2008年第3期
- Accounting;
- Accounting information;
- Auditing;
63.Where the dirty surplus accounting flows are?

机译：多余的盈余会计流在哪里？
- 作者：Mariano González Sánchez;Ana I. Mateos Ansótegui;Antonio Falcó Montesinos
- 期刊名称：《Review of Accounting and Finance》 | 2008年第3期
- Accounting;
- Financial reporting;
- Income;
- Surpluses;
64.“Perfect storm” boding for the accounting and finance academic disciplines and professions

机译：“完美风暴”预示着会计和金融学术学科和专业的发展
- 作者：Marco Pagani;Howard F. Turetsky
- 期刊名称：《Review of Accounting and Finance》 | 2008年第4期
- Academic staff;
- Accounting education;
- Recruitment;
- Remuneration;
- Retention;
65.Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews?

机译：为什么管理层和审计师在最初的SOX 404审查中没有发现无效的内部控制？
- 作者：Kam C. Chan;Picheng Lee;Gim S. Seow
- 期刊名称：《Review of Accounting and Finance》 | 2008年第4期
- Audit committees;
- Auditing standards;
- Legislation;
- United States of America;
66.Antecedents and consequences of financial analyst turnover

机译：财务分析师离职的前因和后果
- 作者：Emad Mohammad;Siva Nathan
- 期刊名称：《Review of Accounting and Finance》 | 2008年第4期
- Employee turnover;
- Financial institutions;
- Performance levels;
67.Stock market liberalization, structural breaks and dynamic changes in emerging market volatility

机译：股票市场自由化，结构性断裂以及新兴市场波动的动态变化
- 作者：Duc Khuong Nguyen;Mondher Bellalah
- 期刊名称：《Review of Accounting and Finance》 | 2008年第4期
- Emerging markets;
- Stock markets;
- Stock returns;
- Time-series analysis;
68.The relative and incremental information content of earnings vs cash recovery rates

机译：收入的相对和增量信息内容与现金回收率
- 作者：Amal A. Said;Hassan R. HassabElnaby;Tanya S. Nowlin
- 期刊名称：《Review of Accounting and Finance》 | 2008年第4期
- Accounting;
- Cash management;
- Company performance;
- Organizational earnings;
- Rate of return;
69.The effects of accounting knowledge on the omission of value added information in wealth measurement and distribution decisions

机译：会计知识对财富计量和分配决策中增值信息遗漏的影响
- 作者：Ronald D. Picur
- 期刊名称：《Review of Accounting and Finance》 | 2007年第1期
- Accounting;
- Knowledge mapping;
- Value added;
- Wealth;
70.R&D productivity: an exploratory international study

机译：研发生产力：国际探索性研究
- 作者：Yuan Ding;Hervé Stolowy and Michel Tenenhaus
- 期刊名称：《Review of Accounting and Finance》 | 2007年第1期
- Company performance;
- Investments;
- Research and development;
71.Accounting research in Italy: second half of the 20th century

机译：意大利的会计研究：20世纪下半叶
- 作者：Enrico Viganò;Richard Mattessich
- 期刊名称：《Review of Accounting and Finance》 | 2007年第1期
- Accounting research;
- Italy;
72.Earnings management and board activity: an additional evidence

机译：盈余管理和董事会活动：补充证据
- 作者：Ahmed Ebrahim
- 期刊名称：《Review of Accounting and Finance》 | 2007年第1期
- Corporate governance;
- Earnings;
73.The effect of stock option grants on voluntary employee turnover

机译：股票期权授予对员工自愿离职的影响
- 作者：Steven Balsam;Richard Gifford;Sungsoo Kim
- 期刊名称：《Review of Accounting and Finance》 | 2007年第1期
- Employee turnover;
- Voluntary actions;
74.An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case

机译：对特殊会计问题和与翻译损益进行会计处理有关的财务属性的经验评估：英国案例
- 作者：George Emmanuel Iatridis
- 期刊名称：《Review of Accounting and Finance》 | 2007年第1期
- Accounting;
- Foreign exchange;
- Hedging;
- Liquidity;
- Loans;
75.Seasonal affective disorder and the pricing of IPOs

机译：季节性情感障碍与IPO定价
- 作者：Steven D. Dolvin;Mark K. Pyles
- 期刊名称：《Review of Accounting and Finance》 | 2007年第2期
- Assets management;
- Behaviour;
- Risk analysis;
- Stock markets;
76.The equity premium puzzle: an artificial neural network approach

机译：股权溢价之谜：人工神经网络方法
- 作者：Shee Q. Wong;Nik R. Hassan;Ehsan Feroz
- 期刊名称：《Review of Accounting and Finance》 | 2007年第2期
- Estimation;
- Financial forecasting;
- Neural nets;
77.Life cycle effect on the value relevance of common risk factors

机译：生命周期对常见风险因素价值相关性的影响
- 作者：Bixia Xu
- 期刊名称：《Review of Accounting and Finance》 | 2007年第2期
- Assets management;
- Rate of return;
- Risk analysis;
78.Levels of voluntary disclosure in IPO prospectuses: an empirical analysis

机译：IPO招股说明书中的自愿披露水平：实证分析
- 作者：Anne Cazavan-Jeny;Thomas Jeanjean
- 期刊名称：《Review of Accounting and Finance》 | 2007年第2期
- Disclosure;
- Financial reporting;
- France;
- Reports;
79.Accounting for transferring financial assets: Is the financial-components approach valued by the capital market?

机译：转移金融资产的会计：金融成分法是否被资本市场所重视？
- 作者：Flora Niu
- 期刊名称：《Review of Accounting and Finance》 | 2007年第2期
- Assets valuation;
- Financial management;
- Stock markets;
80.Using the fuzzy-analytic-hierarchical-process to select the optimum mechanism for developing accounting standards

机译：使用模糊层次分析法选择制定会计准则的最佳机制
- 作者：Mohamed E. Bayou;Andre de Korvin;Alan Reinstein
- 期刊名称：《Review of Accounting and Finance》 | 2007年第2期
- Accounting;
- Accounting standards;
- Analytical hierarchy process;
- Fuzzy logic;
81.A meta-analysis of the international evidence of cloud cover on stock returns

机译：对股票收益云覆盖国际证据的荟萃分析
- 作者：Stephen P. Keef;Melvin L. Roush
- 期刊名称：《Review of Accounting and Finance》 | 2007年第3期
- Climatic zones;
- Clouds;
- International financial institutions;
- Stock exchanges;
- Stock markets;
- Stock prices;
82.Disclosure policy and intraday spread patterns

机译：披露政策和日内价差模式
- 作者：Frank Heflin;Kenneth W. Shaw;John J. Wild
- 期刊名称：《Review of Accounting and Finance》 | 2007年第3期
- Bid-offer spreads;
- Disclosure;
- Financial analysis;
- Share prices;
- United States of America;
83.Property taxation and selling prices of industrial real estate

机译：工业房地产的财产税和售价
- 作者：John F. McDonald;Yuliya Yurova
- 期刊名称：《Review of Accounting and Finance》 | 2007年第3期
- Industrial property;
- Market value;
- Property tax;
- Real estate;
- United States of America;
84.Unlocking the sources of the apparent episodic stationarity of the P/E ratio: Impulses or propagation?

机译：揭开市盈率表观平稳性的根源：冲动还是传播？
- 作者：Georgios Karras;Jin-Man Lee;Hugh Neuburger
- 期刊名称：《Review of Accounting and Finance》 | 2007年第3期
- Intangible assets;
- Price earning ratio;
- Stock prices;
85.Evidence on factors affecting the relationship between CEO stock option compensation and earnings management

机译：有关影响首席执行官股票期权薪酬与盈余管理之间关系的因素的证据
- 作者：Gary K. Meek;Ramesh P. Rao;Christopher J. Skousen
- 期刊名称：《Review of Accounting and Finance》 | 2007年第3期
- Chief executives;
- Earnings;
- Remuneration;
- Stock options;
- United States of America;
86.The impact of culture on accounting: does Gray's model apply to Iran?

机译：文化对会计的影响：格雷的模型是否适用于伊朗？
- 作者：Iraj Noravesh;Zahra Dianati Dilami;Mohammad S. Bazaz
- 期刊名称：《Review of Accounting and Finance》 | 2007年第3期
- Accounting;
- Individual behaviour;
- Iran;
- National cultures;
- Professional services;
- Uncertainty management;
87.The value relevance of accounting variables and analysts’ forecasts: The case of biotechnology firms

机译：会计变量和分析师预测的价值相关性：以生物技术公司为例
- 作者：Patricia Mui-Siang Tan;Chee Yeow Lim
- 期刊名称：《Review of Accounting and Finance》 | 2007年第3期
- Accounting systems;
- Biotechnology;
- Financial forecasting;
- Income;
- Intangible assets;
- Market value;
88.Alternative evidence on financial analysts' use of financial statement information

机译：有关财务分析师使用财务报表信息的替代证据
- 作者：Donal Byard;Fatma Cebenoyan
- 期刊名称：《Review of Accounting and Finance》 | 2007年第4期
- Accounting information;
- Financial analysis;
- Financial reporting;
89.Activity-based life-cycle costing in long-range planning

机译：长期计划中基于活动的生命周期成本
- 作者：Edilberto J. Rodríguez Rivero;Jan Emblemsvåg
- 期刊名称：《Review of Accounting and Finance》 | 2007年第4期
- Budgets;
- Business planning;
- Financial risk;
- Life-cycle costs;
- Monte Carlo methods;
90.Auditors as monitors: evidence from discretionary accruals of Laventhol and Horwath clients

机译：审计师作为监督者：Laventhol和Horwath客户酌情应计的证据
- 作者：Brad J. Reed;Linda M. Lovata;Michael L. Costigan;Alan K. Ortegren
- 期刊名称：《Review of Accounting and Finance》 | 2007年第4期
- Auditors;
- Bankruptcy;
- Financial management;
91.Impact of accounting choices on firm valuation and earnings quality: The case of transition obligation under SFAS 106

机译：会计选择对公司估值和盈余质量的影响：SFAS 106下的过渡义务案例
- 作者：C.S. Agnes Cheng;Su-Jane Hsieh;Yewmun Yip
- 期刊名称：《Review of Accounting and Finance》 | 2007年第4期
- Accounting;
- Equity capital;
- Financial benefits;
92.REIT returns: between the Pacific and the Atlantic

机译：REIT回报：在太平洋和大西洋之间
- 作者：Deqing Diane Li;Kenneth Yung
- 期刊名称：《Review of Accounting and Finance》 | 2007年第4期
- Economic cycles;
- Portfolio investments;
- Unit trusts;

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