您的位置:  首页 > 全球经管学术 > 顶刊追踪 > 顶尖期刊 > 会计与审计 > Journal of Accounting and Economics > 1996 > 1期
Nature期刊封面

1期

The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena.

主办单位: ELSEVIER
期刊语言: 英语
创刊时间: 1979年
出版周期: 双月刊
国际电子刊号: 1879-1980
影响因子: 6.8

最新文章

  • The association between stock returns and foreign GAAP earnings versus earnings adjusted to US GAAP
    作者：Chan, KC; Seow, GS
    作者单位：University of Connecticut
    摘要：This study examines the association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP. Using a sample of foreign firms with common stock or American Depositary Receipt (ADR) traded in U.S. exchanges, we compare the returns-earnings relations between U.S. and foreign GAAP-based earnings. Results based on the J(A) test indicate that earnings based on foreign GAAP are more closely associated with contemporaneous stock returns than earnings reconciled to U.S. GA...