British Accounting Review最新文献

英文中文

Mandatory corporate social responsibility spending, family control, and the cost of debt 强制性企业社会责任支出、家庭控制和债务成本

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-02-05 DOI: 10.1016/j.bar.2024.101356

Naina Duggal , Lerong He , Tara Shankar Shaw

This paper examines how corporate compliance with the mandatory corporate social responsibility (CSR) spending regulation affects its cost of debt and how this effect varies with family control and ownership. Utilizing a longitudinal sample of Indian listed firms, we document that compliance with the CSR spending regulation leads to a lower cost of debt, and this relationship is more salient in non-family firms than in family firms. Moreover, the attenuation effect of family firms is stronger in firms both controlled and managed by families, with larger family ownership or managed by non-founder CEOs. We also find that the efficacy of compliance in reducing the cost of borrowing is stronger in firms engaged in CSR activities before the regulatory mandate. Our results are robust to endogeneity tests, different estimation methods, and alternative measures. Overall, we demonstrate that CSR compliance conveys valuable information on firm characteristics through both signaling and screening channels, consequently affecting debtholders' evaluation of firm risk and shaping their lending decisions. However, debtholders' assessments and decisions vary with firms’ ownership and control structure.

本文研究了企业遵守强制性企业社会责任（CSR）支出规定对其债务成本的影响，以及这种影响随家族控制权和所有权的变化而变化。通过对印度上市企业的纵向抽样调查，我们发现，遵守企业社会责任支出规定会降低债务成本，而且这种关系在非家族企业中比在家族企业中更为明显。此外，家族企业的衰减效应在由家族控制和管理、家族所有权较大或由非创始人首席执行官管理的企业中更为明显。我们还发现，合规在降低借贷成本方面的功效在监管授权之前就参与企业社会责任活动的企业中更强。我们的结果经得起内生性检验、不同估算方法和其他衡量标准的检验。总之，我们证明了企业社会责任合规通过信号传递和筛选两种渠道传递了有关企业特征的有价值信息，从而影响了债务人对企业风险的评估，并影响了他们的借贷决策。然而，债务人的评估和决策因企业的所有权和控制结构而异。

{"title":"Mandatory corporate social responsibility spending, family control, and the cost of debt","authors":"Naina Duggal , Lerong He , Tara Shankar Shaw","doi":"10.1016/j.bar.2024.101356","DOIUrl":"10.1016/j.bar.2024.101356","url":null,"abstract":"<div><div>This paper examines how corporate compliance with the mandatory corporate social responsibility (CSR) spending regulation affects its cost of debt and how this effect varies with family control and ownership. Utilizing a longitudinal sample of Indian listed firms, we document that compliance with the CSR spending regulation leads to a lower cost of debt, and this relationship is more salient in non-family firms than in family firms. Moreover, the attenuation effect of family firms is stronger in firms both controlled and managed by families, with larger family ownership or managed by non-founder CEOs. We also find that the efficacy of compliance in reducing the cost of borrowing is stronger in firms engaged in CSR activities before the regulatory mandate. Our results are robust to endogeneity tests, different estimation methods, and alternative measures. Overall, we demonstrate that CSR compliance conveys valuable information on firm characteristics through both signaling and screening channels, consequently affecting debtholders' evaluation of firm risk and shaping their lending decisions. However, debtholders' assessments and decisions vary with firms’ ownership and control structure.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 4","pages":"Article 101356"},"PeriodicalIF":5.5,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139695958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Bridging accounting and finance with entrepreneurship: Business and social perspectives 连接会计和金融与创业：商业和社会的观点

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2025-04-02 DOI: 10.1016/j.bar.2025.101644

James J. Chrisman , Hanging “Chevy” Fang , Craig Wilson , Zhenyu Wu

Entrepreneurship is an engine of economic growth and development in societies around the world. There are many accounting and finance issues faced by entrepreneurial firms related to financing, ownership structure, and corporate governance. Likewise, a growing body of literature in accounting and finance that highlights the importance of entrepreneurship has emerged in recent years. In this special issue, we use an intersectional approach to research in these areas in order to explore seemingly disparate fields and investigate points of connection, as well as divergence. This special issue includes seven articles organized into three categories representing financing, innovation, and corporate governance. Our aim is to improve the understanding of the relations between accounting, finance, and entrepreneurship from both business and social perspectives.

创业是全球社会经济增长和发展的引擎。创业型公司面临着许多与融资、所有权结构和公司治理有关的会计和财务问题。同样，近年来会计与财务领域也出现了越来越多强调创业重要性的文献。在本特刊中，我们采用交叉的方法对这些领域进行研究，以探索看似不同的领域，研究其中的联系点和分歧点。本特刊包括七篇文章，分为融资、创新和公司治理三大类。我们的目标是从商业和社会角度加深对会计、金融和创业之间关系的理解。

引用次数: 0

The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct 精神分裂的董事会秘书：多方利益相关者与财务不当行为之间的嵌入式代理

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-01-11 DOI: 10.1016/j.bar.2024.101323

Bin Liu , David Ahlstrom , Yutong Zhang

While agency theory has long informed both research and practice in emphasizing good corporate governance in preventing financial misconduct, monitoring bodies do not always function so well, especially in transition economies. By integrating the stakeholder-agency perspective with prospect theory, this study provides a new explanation of such dysfunction by introducing an embedded agent concept that manifests a “schizophrenic” status of agents which creates a need to satisfy multiple stakeholders and their conflicting interests. Drawing on a sample of small-to-medium-sized enterprises (SMEs) listed on the Chinese National Equities and Exchange and Quotations system from 2014 to 2017, it is shown that having a board secretary did not help reduce financial misconduct as the government had hoped, because of an embedded agent problem. However, their dysfunctional status would largely disappear, and they would perform their monitoring responsibilities if given higher equity shares and stricter subnational regulations -- two key contingencies that better align embedded agents’ interests with one group of stakeholders. Overall, this study contributes to the corporate governance literature by introducing the embedded agent concept and its theoretical boundaries, along with a focus on transition economies.

虽然代理理论强调了公司治理在防止金融不当行为方面的重要性，但监督机构并不总是能很好地发挥作用，尤其是在转型经济体中。通过将利益相关者-代理视角与前景理论相结合，本研究引入了嵌入式代理概念，为这种功能失调提供了新的解释。嵌入式代理概念表现为代理的 "精神分裂 "状态，他们需要满足多个利益相关者及其相互冲突的利益。本文以2014年至2017年在全国中小企业股份转让系统挂牌的中小企业为样本，研究表明，由于嵌入式代理人问题，设立董事会秘书并没有像政府预期的那样有助于减少财务不当行为。然而，如果给予他们更高的股权和更严格的国家以下各级监管，他们的功能失调状况就会基本消失，他们也会履行其监督职责，而这两个关键的突发事件能更好地将嵌入式代理人的利益与利益相关者群体相一致。总之，本研究通过引入嵌入式代理概念及其理论边界，并重点关注转型经济体，为公司治理文献做出了贡献。

{"title":"The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct","authors":"Bin Liu , David Ahlstrom , Yutong Zhang","doi":"10.1016/j.bar.2024.101323","DOIUrl":"10.1016/j.bar.2024.101323","url":null,"abstract":"<div><div><span>While agency theory has long informed both research and practice in emphasizing good corporate governance in preventing financial misconduct, monitoring bodies do not always function so well, especially </span>in transition economies<span>. By integrating the stakeholder-agency perspective with prospect theory, this study provides a new explanation of such dysfunction by introducing an embedded agent concept that manifests a “schizophrenic” status of agents which creates a need to satisfy multiple stakeholders and their conflicting interests. Drawing on a sample of small-to-medium-sized enterprises (SMEs) listed on the Chinese National Equities and Exchange and Quotations system from 2014 to 2017, it is shown that having a board secretary did not help reduce financial misconduct as the government had hoped, because of an embedded agent problem. However, their dysfunctional status would largely disappear, and they would perform their monitoring responsibilities if given higher equity shares and stricter subnational regulations -- two key contingencies that better align embedded agents’ interests with one group of stakeholders. Overall, this study contributes to the corporate governance literature by introducing the embedded agent concept and its theoretical boundaries, along with a focus on transition economies.</span></div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 4","pages":"Article 101323"},"PeriodicalIF":5.5,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139420151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Ripple effects of innovation: How does peer influence shape corporate innovation across countries? 创新的涟漪效应：同伴影响如何影响各国的企业创新？

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-10-26 DOI: 10.1016/j.bar.2024.101514

Michael Machokoto , Daniel Gyimah , Marvelous Kadzima , Dzidziso Samuel Kamuriwo

Using a large firm-level dataset encompassing 41 countries spanning from 2000 to 2019, and employing an instrumental variables approach to address endogeneity, we find significant positive peer effects on investments in innovation. Notably, these peer effects are more pronounced in emerging countries, where firms use peer benchmarking or mimicking to overcome institutional constraints. However, our findings suggest that the mechanisms driving imitative behaviour in innovation vary between developing and developed countries. Furthermore, we find that mimicking peer firms’ innovation positively correlates with shareholder value, particularly in emerging economies with weak institutions, where imitative strategies may be more beneficial. Overall, our study highlights the influence of institutions on how firms respond to the investment strategies of their peers and how such responses impact shareholder value.

利用2000年至2019年涵盖41个国家的大型企业层面数据集，并采用工具变量方法来解决内生性问题，我们发现创新投资存在显著的正向同伴效应。值得注意的是，这些同伴效应在新兴国家更为明显，那里的公司利用同伴基准或模仿来克服制度限制。然而，我们的研究结果表明，在创新中驱动模仿行为的机制在发展中国家和发达国家之间有所不同。此外，我们发现模仿同行公司的创新与股东价值呈正相关，特别是在制度薄弱的新兴经济体，模仿策略可能更有益。总的来说，我们的研究强调了制度对公司如何回应同行的投资策略以及这种回应如何影响股东价值的影响。

引用次数: 0

A global study of climate uncertainty and carbon assurance 气候不确定性与碳保证的全球研究

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-06-15 DOI: 10.1016/j.bar.2024.101425

Le Luo , Junru Zhang

Measurement, verification, and reporting of carbon emissions is essential for climate management. However, research on carbon assurance is limited. To address this gap, we investigate the association between climate uncertainty and voluntary carbon assurance. We conceptualize and operationalize four dimensions of micro-level climate uncertainty: innovation, management and performance, supply chain, and managerial perception uncertainty. We find that all four proxies of climate uncertainty are positively associated with the adoption of voluntary carbon assurance and the positive associations are moderated by a country-level environmental, social, and governance reporting mandate and the industry. Finally, we document that voluntary carbon assurance impacts the valuation of certain dimensions of climate uncertainty. Overall, our study is among the first to document empirical evidence of the nature, characteristics, and dimensions of climate uncertainty and its impact on firms’ carbon assurance. The knowledge will help companies strengthen their capacity to manage the green transition toward carbon neutrality.

碳排放的测量、核实和报告对气候管理至关重要。然而，碳保证的研究是有限的。为了解决这一差距，我们研究了气候不确定性与自愿碳保证之间的关系。我们对微观层面气候不确定性的四个维度进行了概念化和操作化：创新、管理和绩效、供应链和管理感知不确定性。我们发现，气候不确定性的所有四个代理都与自愿碳保证的采用呈正相关，并且正相关受到国家层面的环境、社会和治理报告授权和行业的调节。最后，我们证明了自愿碳保证影响气候不确定性某些维度的评估。总体而言，我们的研究是第一批记录气候不确定性的性质、特征和维度及其对企业碳保证影响的经验证据。这些知识将有助于企业加强管理向碳中和的绿色转型的能力。

引用次数: 0

Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics 财务审计公司与ESG担保公司的选择：董事会的角色特征

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-10-12 DOI: 10.1016/j.bar.2024.101505

Zihan Liu , Christine Jubb , Subhash Abhayawansa

Corporations increasingly seek assurance on their published environmental, social, and governance (ESG) reports. Some companies use their audit firm to assure ESG reports, while others seek assurance services from a different firm. This paper investigates the influence of boardroom-based factors – female directors and multiple directorships – on companies' choice of ESG assurance provider. Using a sample of 438 Australian company-year observations from 2010 to 2020 we find that companies with more female directors and busy boards (i.e., boards with directors having at least three concurrent directorships) are more likely to choose a Big-4 audit firm different from their incumbent financial auditor to assure their ESG reports. Based on agency, social capital and resource dependence theories, we explain this ESG assurance procurement strategy as deliberate to address the potential ethical dilemma of engaging the same audit firm for assurance of financial and non-financial information. Our findings suggest that companies with more female directors and busy boards are likelier than their counterparts to apply this ethical stance in choosing their financial auditors and ESG assurers. Implications for policymakers and regulators in designing board diversity guidelines or rules and companies in setting board diversity criteria and policies are discussed.

企业越来越多地寻求对其发布的环境、社会和治理（ESG）报告的保证。一些公司使用他们的审计公司来确保ESG报告，而另一些公司则从其他公司寻求保证服务。本文研究了董事会因素——女性董事和多重董事——对公司选择ESG保证提供商的影响。通过对2010年至2020年438家澳大利亚公司年度观察样本的分析，我们发现女性董事较多、董事会工作繁忙（即董事至少同时担任三名董事的董事会）的公司更有可能选择与现任财务审计师不同的四大审计公司来确保其ESG报告。基于代理、社会资本和资源依赖理论，我们将这种ESG保证采购策略解释为有意解决聘请同一家审计公司进行财务和非财务信息保证的潜在道德困境。我们的研究结果表明，拥有更多女性董事和繁忙董事会的公司，在选择财务审计师和ESG担保人时，更有可能采用这种道德立场。对决策者和监管者在设计董事会多样性指导方针或规则以及公司在制定董事会多样性标准和政策方面的影响进行了讨论。

{"title":"Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics","authors":"Zihan Liu , Christine Jubb , Subhash Abhayawansa","doi":"10.1016/j.bar.2024.101505","DOIUrl":"10.1016/j.bar.2024.101505","url":null,"abstract":"<div><div>Corporations increasingly seek assurance on their published environmental, social, and governance (ESG) reports. Some companies use their audit firm to assure ESG reports, while others seek assurance services from a different firm. This paper investigates the influence of boardroom-based factors – female directors and multiple directorships – on companies' choice of ESG assurance provider. Using a sample of 438 Australian company-year observations from 2010 to 2020 we find that companies with more female directors and busy boards (i.e., boards with directors having at least three concurrent directorships) are more likely to choose a Big-4 audit firm different from their incumbent financial auditor to assure their ESG reports. Based on agency, social capital and resource dependence theories, we explain this ESG assurance procurement strategy as deliberate to address the potential ethical dilemma of engaging the same audit firm for assurance of financial and non-financial information. Our findings suggest that companies with more female directors and busy boards are likelier than their counterparts to apply this ethical stance in choosing their financial auditors and ESG assurers. Implications for policymakers and regulators in designing board diversity guidelines or rules and companies in setting board diversity criteria and policies are discussed.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 4","pages":"Article 101505"},"PeriodicalIF":5.5,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144680475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance? CEO 继任后银行盈利能力的变化：前任首席执行官的经验是否会提高银行业绩？

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-10-09 DOI: 10.1016/j.bar.2024.101500

Douglas Cumming , Peigong Li , Feng Zhan , Wanwan Zhu

Based on a unique hand-collected dataset of CEO succession events in US bank holding companies (BHCs), we find that prior CEO experience of the newly appointed CEO improves bank profitability post-CEO succession, but primarily in underperforming banks. We distinguish prior CEO experience based on where the experience was obtained and find that the performance effect is driven by the experience gained outside the bank. Moreover, our study indicates that new CEOs with previous CEO experience acquired outside the bank are more likely to enhance profitability through earnings manipulation than those who obtained CEO experience within the bank or those without any previous CEO experience.

基于手工收集的美国银行控股公司（BHC）首席执行官继任事件的独特数据集，我们发现新任命首席执行官的先前首席执行官经验会提高首席执行官继任后的银行盈利能力，但主要是在表现不佳的银行。我们根据前任首席执行官的经验来源对其进行了区分，发现业绩效应是由在银行外部获得的经验驱动的。此外，我们的研究表明，与那些在银行内部获得 CEO 经验的人或那些没有任何 CEO 经验的人相比，在银行外部获得 CEO 经验的新任 CEO 更有可能通过盈利操纵来提高盈利能力。

引用次数: 0

The effect of ESG-motivated turnover on firm financial risk 以环境、社会和公司治理为动机的人员流动对公司财务风险的影响

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-03-27 DOI: 10.1016/j.bar.2024.101373

Daewoung Choi , Yong Kyu Gam , Min Jung Kang , Hojong Shin

This study investigates how effectively a forced CEO turnover mitigates a firm's distress risk amplified by a bad reputation for its Environmental, Social, and Governance (ESG) practices. We find that a firm's CEO dismissal decision significantly reduces the level of its distress risk—measured by Altman's Z-Score—subsequent to negative media coverage of the firm's ESG practices. This suggests that the forced CEO turnover may be taken as an ex-post damage instrument. Additional results show that the mitigation effect of CEO dismissal is stronger in firms under greater market scrutiny conditioned on various mechanisms: market competition, sin stock industry, and analyst coverage.

本研究探讨了强制CEO离职如何有效地减轻因环境、社会和治理（ESG）实践的不良声誉而放大的公司困境风险。我们发现，在媒体对公司ESG实践的负面报道之后，公司的CEO解雇决定显著降低了公司的困境风险水平（用Altman z - score衡量）。这表明，强制CEO离职可能被视为事后损害工具。其他研究结果表明，在市场竞争、股票行业和分析师覆盖率等多种机制的条件下，受到更严格市场审查的公司，CEO解职的缓解效应更强。

引用次数: 0

Top management team faultline size and family firm performance 高层管理团队断层大小与家族企业绩效

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-08-19 DOI: 10.1016/j.bar.2024.101465

Weiwen Li , Dora Chi-sun Lau , Ai He , Xiaotong Li

This study examines the impact of faultline size in top management teams on firm performance in family firms. We propose that top management teams in family firms are typically asymmetric factional groups, in which there is a priori, pre-established faultline between two subgroups (family members versus non-family members) with distinct power and status. We further argue that large demographic faultlines in such groups would benefit firm performance, and these benefits are contingent on bifurcation bias shown by the controlling family toward non-family members and the level of development of intermediate institutions. We test our model using data from Chinese-listed family firms. Results provide strong support for our propositions. This study contributes to the corporate governance literature by highlighting that the inter-subgroup dynamics in top management teams or boards of directors in family firms can differ from those in nonfamily firms.

本研究探讨家族企业高层管理团队断层大小对企业绩效的影响。我们提出，家族企业的高层管理团队通常是不对称的派系群体，其中两个具有不同权力和地位的子群体（家族成员与非家族成员）之间存在先验的、预先建立的断层线。我们进一步认为，这些群体中较大的人口断层线将有利于企业绩效，而这些效益取决于控制家族对非家族成员表现出的分岔偏差和中间机构的发展水平。我们使用中国上市家族企业的数据来检验我们的模型。结果为我们的命题提供了强有力的支持。本研究通过强调家族企业高层管理团队或董事会的子群体间动态可能不同于非家族企业，为公司治理文献做出了贡献。

引用次数: 0

Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings 投资者关系活动的披露与股灾风险：来自非公开内部会议的证据

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-07-01 Epub Date: 2024-01-14 DOI: 10.1016/j.bar.2024.101325

Hang Zhou , Rong Ding , Yifan Li , Yuxin Sun

In July 2012, the Shenzhen Stock Exchange (China) made it mandatory for all listed firms to electronically publish standard summary reports through the exchange's web portal for all investor relationship activities. In this study, we focus on one important type of investor relationship activity—the private in-house meeting—and analyze the relationship between the disclosure of int-house meetings and stock crash risk. Using data collected over the 2009–2017 period and adopting a difference-in-difference approach, we find that mandatory disclosure of in-house meetings is negatively associated with future crash risk and that the effect is stronger in firms with higher information asymmetry. Our results, which remain robust after a number of sensitivity checks, should be of interest to both regulators and policymakers.

2012年7月，深圳证券交易所（中国）强制要求所有上市公司通过交易所门户网站发布所有投资者关系活动的电子标准摘要报告。本研究以一种重要的投资者关系活动——非公开内部会议为研究对象，分析内部会议披露与股灾风险之间的关系。利用2009-2017年期间收集的数据，采用差分法，我们发现强制披露内部会议与未来的崩溃风险呈负相关，并且在信息不对称程度较高的公司中，这种影响更强。我们的研究结果在经过多次敏感性检查后仍保持稳健，应该引起监管机构和政策制定者的兴趣。

引用次数: 0

首页上一页

下一页尾页

类型

全部化学•材料生命科学医学物理工程技术环境•农林材料科学地球科学法学管理学化学环境科学与生态学计算机科学教育学经济学农林科学人文科学生物学数学物理与天体物理心理学综合性期刊其他工业工程理学历史学农学文学信息工程

数据库

全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

期刊

British Accounting Review

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.

﹀