目录

Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
权责发生制和资源分配:一般均衡分析
Debiasing the Measurement of Conditional Conservatism
去测量条件的保守主义
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints
模仿的技能和信息披露成本:证据从同行公司的数字足迹
Strategic Director Appointments
战略总监任命
Non‐Answers During Conference Calls
电话会议期间非必经的答案
Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions
做小股东投票权多数优先车道减少征收?从关联方交易的证据
Analyst Coverage Overlaps and Interfirm Information Spillovers
分析师覆盖重叠和企业间信息溢出效应
Economic Downturns and the Informativeness of Management Earnings Forecasts
经济衰退和信息量的管理收益预期

原文链接：https://onlinelibrary.wiley.com/toc/1475679x/2021/59/4

翻译：有道翻译
整理者：冯盼盼