目录

Editorial Board
编辑委员会
Editorial Data
编辑数据
Cost shielding in executive bonus plans
高管奖金计划中的成本屏蔽
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism
现金奖金计划作为一个战略沟通,协调和承诺机制
Aggregate accruals and market returns: The role of aggregate M&A activity
总收益和市场回报:总并购活动的作用
From micro to macro: Aggregate accruals, mergers, and returns. A discussion of Heater, Nallareddy and Venkatachalam (2021)
从微观到宏观：累计应计、合并和回报。 加热器、纳拉雷迪和文卡塔查拉姆的讨论
Obfuscation in mutual funds
共同基金的混淆
Discussion of “Obfuscation in mutual funds”: The role of financial advisers
讨论“困惑于共同基金”:财务顾问的角色
Economic consequences of mandatory auditor reporting to bank regulators
经济后果的银行监管机构强制审计报告
Auditor reporting to bank regulators: Effective regulation or regulatory overreach?
银行监管机构审计报告:有效监管或监管过度?
The impact of IP box regimes on the M&A market
IP盒政权的影响并购市场
Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)
税务会计研究企业投资:讨论IP盒政权的影响在布拉德利的并购市场,革命联合阵线,罗宾逊(2021)

原文链接：https://www.sciencedirect.com/journal/journal-of-accounting-and-economics/vol/72/issue/2

翻译：有道翻译
整理者：杨璐