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2016年第1期
本期的目录:
1. A Theory of Hard and Soft Information.
2.Management Team Incentive: Dispersion and Firm Performance.
3.Do Socially Responsible Firms Pay More Taxes?
4.Client Conservatism and Auditor-Client Contracting.
5.Performance Aggregation and Decentralized Contracting.
6.Asymmetric Effects of Regulation FD on Management Earnings Forecasts.
7.Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure Tone.
8.The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness.
9.Who's the Fairest of Them All? Evidence from Closed-End Funds.
10.Can Investors Detect Managers' Lack of Spontaneity?Adherence to Predetermined Scripts during Earnings Conference Calls.
11.Monetary Incentives, Feedback, and Recognition--Complements or Substitutes? Evidence from a Field Experiment in a Retail Services Company.
12.The Genesis of Double Entry Bookkeeping.
13.Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance.