首页 > 最新文献

Accounting & Finance最新文献

英文 中文
Managerial short‐termism and financial statement comparability 管理短期主义和财务报表可比性
Pub Date : 2023-07-04 DOI: 10.1111/acfi.13138
Zhichao Zhang, Fangjun Wang
{"title":"Managerial short‐termism and financial statement comparability","authors":"Zhichao Zhang, Fangjun Wang","doi":"10.1111/acfi.13138","DOIUrl":"https://doi.org/10.1111/acfi.13138","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"232 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132118426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Higher‐order moments and asset pricing in the Australian stock market 澳大利亚股票市场的高阶矩与资产定价
Pub Date : 2023-07-03 DOI: 10.1111/acfi.13135
R. Ahadzie, N. Jeyasreedharan
{"title":"Higher‐order moments and asset pricing in the Australian stock market","authors":"R. Ahadzie, N. Jeyasreedharan","doi":"10.1111/acfi.13135","DOIUrl":"https://doi.org/10.1111/acfi.13135","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114820736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature 企业战略与会计、财务和公司治理中的战略偏差:实证文献综述
Pub Date : 2023-06-29 DOI: 10.1111/acfi.13131
Ahsan Habib, D. Ranasinghe, A. Perera
{"title":"Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature","authors":"Ahsan Habib, D. Ranasinghe, A. Perera","doi":"10.1111/acfi.13131","DOIUrl":"https://doi.org/10.1111/acfi.13131","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126938711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Director awards and board effectiveness 董事奖励和董事会效率
Pub Date : 2023-06-29 DOI: 10.1111/acfi.13133
L. Baran, Silu Cheng
{"title":"Director awards and board effectiveness","authors":"L. Baran, Silu Cheng","doi":"10.1111/acfi.13133","DOIUrl":"https://doi.org/10.1111/acfi.13133","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129308167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure AFAANZ审计与鉴证标准委员会对温室气体排放披露鉴证业务建议标准的意见
Pub Date : 2023-06-28 DOI: 10.1111/acfi.13136
D. Hay, Noel Harding, C. Gan, Irene Ge, Linh Ho, D. Ranasinghe, Harj Singh, Nigar Sultana, Shangjing Zhou
{"title":"Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure","authors":"D. Hay, Noel Harding, C. Gan, Irene Ge, Linh Ho, D. Ranasinghe, Harj Singh, Nigar Sultana, Shangjing Zhou","doi":"10.1111/acfi.13136","DOIUrl":"https://doi.org/10.1111/acfi.13136","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"254 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133226675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
More on the relationship between interdisciplinary accounting research and citation impact 更多关于跨学科会计研究与引文影响的关系
Pub Date : 2023-06-28 DOI: 10.1111/acfi.13134
Lina Xu, Steven Dellaportas, Zhiqiang Yang, Jin Wang
{"title":"More on the relationship between interdisciplinary accounting research and citation impact","authors":"Lina Xu, Steven Dellaportas, Zhiqiang Yang, Jin Wang","doi":"10.1111/acfi.13134","DOIUrl":"https://doi.org/10.1111/acfi.13134","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"334 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133732926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do venture capitalists with foreign experience drive corporate social responsibility better? Evidence from China 具有国外经验的风险投资家是否能更好地推动企业社会责任?来自中国的证据
Pub Date : 2023-06-28 DOI: 10.1111/acfi.13137
Jiamin Zheng, Lin Zhang
{"title":"Do venture capitalists with foreign experience drive corporate social responsibility better? Evidence from China","authors":"Jiamin Zheng, Lin Zhang","doi":"10.1111/acfi.13137","DOIUrl":"https://doi.org/10.1111/acfi.13137","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121218397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Labour marketisation level and corporate labour investment efficiency: Evidence from China 劳动力市场化水平与企业劳动力投资效率:来自中国的证据
Pub Date : 2023-06-27 DOI: 10.1111/acfi.13129
Zhizhu Yuan, Ye Yang, Bai Liu
{"title":"Labour marketisation level and corporate labour investment efficiency: Evidence from China","authors":"Zhizhu Yuan, Ye Yang, Bai Liu","doi":"10.1111/acfi.13129","DOIUrl":"https://doi.org/10.1111/acfi.13129","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115942798","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mandatory inclusive finance policy and small banks' operating performance: Evidence from China 强制性普惠金融政策与小银行经营绩效:来自中国的证据
Pub Date : 2023-06-26 DOI: 10.1111/acfi.13130
D. Ma, Wenchun Wang
{"title":"Mandatory inclusive finance policy and small banks' operating performance: Evidence from China","authors":"D. Ma, Wenchun Wang","doi":"10.1111/acfi.13130","DOIUrl":"https://doi.org/10.1111/acfi.13130","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129234505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How impact investing firms use reference frameworks to manage their impact performance: An industry‐level study 影响力投资公司如何使用参考框架来管理其影响力绩效:一项行业层面的研究
Pub Date : 2023-06-21 DOI: 10.1111/acfi.13132
Syrus M. Islam, Ahsan Habib
{"title":"How impact investing firms use reference frameworks to manage their impact performance: An industry‐level study","authors":"Syrus M. Islam, Ahsan Habib","doi":"10.1111/acfi.13132","DOIUrl":"https://doi.org/10.1111/acfi.13132","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123782673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Accounting & Finance
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1