Contemporary Accounting Research

最新文章

• The Double Entry Constraint, Structural Modeling and Econometric Estimation AI翻译
  作者：Christodoulou, Demetris; Mcleay, Stuart
  作者单位：University of Sydney
• The Impact of Authority on Reporting Behavior, Rationalization and Affect AI翻译
  作者：Mayhew, Brian W.; Murphy, Pamela R.
  作者单位：University of Wisconsin System; University of Wisconsin Madison; Queens University - Canada
• Discretionary Disclosure and Efficiency of Entrepreneurial Investment AI翻译
  作者：Hughes, John S.; Pae, Suil
  作者单位：University of California System; University of California Los Angeles; Sungkyunkwan University (SKKU)
  摘要：This study examines efficiency implications of discretionary disclosure for ex ante investment and ex post project abandonment in an entrepreneurial setting. Privacy of the ex ante investment combined with subsequent discretionary disclosure of information about a project's future payoff engenders underinvestment. This is in contrast to the possible overinvestment when the ex ante investment is publicly observable. Distortions in ex ante investment lead to inefficiencies in ex post project aba...
• The Reputational Costs of Tax Avoidance AI翻译
  作者：Gallemore, John; Maydew, Edward L.; Thornock, Jacob R.
  作者单位：University of Chicago; University of North Carolina; University of North Carolina Chapel Hill; University of Washington; University of Washington Seattle
  摘要：We investigate whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. Prior literature has posited that reputational costs partially explain why so many firms apparently forgo the benefits of tax avoidance, the so-called under-sheltering puzzle. We employ a database of 118 firms that were subject to public scrutiny for having engaged in tax shelters, representing the largest sample of publicly identified corporate tax shelters analy...
• We Don't Replicate Accounting Research-Or Do We? AI翻译
  作者：Salterio, Steven E.
  作者单位：Queens University - Canada
• Accounting and Sweatshops: Enabling Coordination and Control in Low-Price Apparel Production Chains AI翻译
  作者：Neu, Dean; Rahaman, Abu Shiraz; Everett, Jeff
  作者单位：York University - Canada; University of Calgary
• The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments AI翻译
  作者：Clor-Proell, Shana M.; Proell, Chad A.; Warfield, Terry D.
  作者单位：Texas Christian University; University of Wisconsin System; University of Wisconsin Madison
• The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud AI翻译
  作者：Stolowy, Herve; Messner, Martin; Jeanjean, Thomas; Baker, C. Richard
  作者单位：Hautes Etudes Commerciales (HEC) Paris; University of Innsbruck; ESSEC Business School; Adelphi University; NEOMA Business School
• Auditor-in-Charge Characteristics and Going-concern Reporting AI翻译
  作者：Sundgren, Stefan; Svanstrom, Tobias
  作者单位：University of Vaasa; Umea University; BI Norwegian Business School
• CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification AI翻译
  作者：Black, Dirk E.; Dikolli, Shane S.; Dyreng, Scott D.
  作者单位：Duke University