20:27
2026-10-10
如此相似，却又如此不同：比较美国GAAP与IFRS在提高养老金资产披露透明度方面的经验
So similar, yet so different: comparing the US GAAP and IFRS experience at eliciting greater transparency on pension asset disclosures
Research Discovery
Review of Accounting Studies
从规范化 canonical 数据生成，保留论文来源、日期、主题和详情入口。
Review of Accounting Studies
该期刊历史发现记录。
没有符合当前筛选条件的论文。
12:39
2026-09-25
分析师关注度与盈利预测质量
Analyst visibility and earnings forecast quality
13:27
2026-09-22
散户投资者交易与盈余公告的市场反应
Retail investor trading and market reactions to earnings announcements
17:13
2026-09-18
所有权复杂性与企业价值：来自韩国财阀的证据
Ownership complexity and firm value: evidence from Korean chaebols
12:59
2026-09-03
双重股权结构公司股票价格的信息含量
The informativeness of stock price at dual-class firms
19:45
2026-08-28
竞争性债权人索赔与贷款可回收性：来自反重定性法律的证据
Competing creditor claims and loan recoverability: evidence from anti-recharacterization laws
03:16
2026-08-28
私有信息获取的信息含量：来自向SEC提交FOIA请求的证据
The information content of private information acquisition: evidence from FOIA requests to the SEC
03:16
2026-08-28
新闻媒体会影响审计质量吗？——基于“传染效应”变化的证据
Does news media affect audit quality? Evidence from variation in the “contagion effect”
03:16
2026-08-28
审计事务所流动性对各州鉴证服务的影响
The consequences of audit firm mobility for attestation services across states
03:16
2026-08-28
劳动力市场竞争如何塑造社交媒体上的职场信息：来自Glassdoor点评的证据
How labor market competition shapes workplace information on social media: evidence from Glassdoor reviews
05:13
2026-08-28
外生股票流动性改善与自愿性信息披露
Exogenous stock liquidity improvements and voluntary disclosure
05:13
2026-08-28
为满足现金流预测而延迟贸易信贷支付
Late trade credit payments to meet cash flow forecasts
05:13
2026-08-28
非审计服务与盈余公告及时性
Non-audit services and earnings announcement timeliness
05:13
2026-08-28
环境信息披露政策对融资获取的作用：来自众筹的证据
Role of environmental disclosure policy on access to finance: evidence from crowdfunding
05:13
2026-08-28
超越盈余质量：评估公司信息披露实践的质量
Beyond earnings quality: evaluating the quality of corporate disclosure practices
05:13
2026-08-28
展示给我看！”企业年报中图像的信息含量
“Show Me!” The Informativeness of images in firms’ annual reports