目录
•The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror
白领犯罪执法的有效性：来自反恐战争的证据
•How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?
财务报告监管如何影响整个行业的资源分配？
•Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility
执照空间要求的劳动力市场效应：来自注册会计师跨州执业的证据
•Disclosure Prominence and the Quality of Non-GAAP Earnings
披露突出性和非GAAP盈余的质量
•From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs
从隐式到显式：披露要求对隐藏交易成本的影响
•Implied Equity Duration: A Measure of Pandemic Shutdown Risk
隐含权益久期：衡量疫情停工风险的一种方法
•Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock
风险披露很重要吗？来自瑞士法郎冲击的证据
•Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
PCAOB检查会提高会计估计的准确性吗？

原文链接：https://onlinelibrary.wiley.com/toc/1475679x/2021/59/1

翻译者：任兆月