目录

Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?
会计信息、披露与预期效用：投资者真的讨厌不确定性吗？
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement
延迟确认商誉减损的管理自由裁量权：执行的作用
Cross‐firm return predictability and accounting quality
跨公司收益的可预测性和会计质量
Disclosure tone management and labor unions
信息披露语气管理与工会
Compliance with pension‐related mandatory disclosures and debt financing
养老金相关的强制性披露的合规性与债务融资
Audit committee quality indices, reporting quality and firm value
审核委员会质量指标，报告质量和公司价值
Asymmetric information consolidation and price discovery: Inferring bad news from insider sales
不对称信息的整合和价格发现：从内部人卖出中推断坏消息
Earning investor trust: The role of past earnings management
赢得投资者的信任：过往收益管理的作用
Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes
注意差距：首席执行官与员工的薪酬比率和股东对薪酬的投票权
Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China
外国机构投资者是否会推动企业社会责任承担？来自中国上市公司的证据
Top management incentives and financial flexibility: The case of make‐whole call provisions
高层管理者的激励措施和财务灵活性：基于提前赎回条款
The determinants of high‐interest entrusted loans in China
中国高息委托贷款的决定因素
原文链接：https://onlinelibrary.wiley.com/toc/14685957/2021/48/1-2
翻译者：李沛然