目录

Can short sellers constrain aggressive non-GAAP reporting?
卖空者限制激进的会计报表吗?
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?
经纪交易量和分析师的盈利预测:利益冲突?
Unexpected distractions and investor attention to corporate announcements
意想不到的干扰和投资者关注公司公告
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
税务攻击性是否与税务诉讼风险相关？D&O保险公司提供的证据
How do most low ETR firms avoid paying taxes?
大多数低ETR公司如何避免交税吗?
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
使用会计收益和总体经济指标估算公司级的系统性风险
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
修正:使用会计收益和总体经济指标估算公司级的系统性风险
Researchers’ data analysis choices: an excess of false positives?
研究人员的数据分析选择:过多的假阳性?
The role of information transparency in the product market: an examination of the sustainability of profitability differences
产品市场信息透明度的作用:考试的可持续性盈利能力的差别
Unpatented innovation and merger synergies
未获得专利权的创新和合并的协同效应
Expected economic growth and investment in corporate tax planning
预期经济增长和投资企业税收筹划

https://link.springer.com/journal/11142/volumes-and-issues/27-2

整理者👷🏽‍♂️：黄永健