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Journal of Accounting Research 封面图

Journal of Accounting Research

IF6.3
论文数1726
被引数12563
期刊论文 1726
发表时间
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Unintended Regulatory Spillovers: The Impact of Bank Regulatory Oversight on Environmental Enforcement银行监管监督对环境执法的意外影响
deleteJournal of Accounting Research
IF6.3
delete2026-10-13
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deleteOAAI
deleteJohn Gallemore; Vincent Giese
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The effect of the mandatory disclosure of corporate tax returns on reporting bias强制性披露企业纳税申报表对报告偏差的影响
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IF6.3
delete2026-10-11
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deleteERIC J. ALLEN; HENRY L. FRIEDMAN; AYDIN UYSAL
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Mimicking Regulatory Peers模仿监管同行
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IF6.3
delete2026-10-01
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deleteMINJAE KIM
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Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates银行账面价值风险管理：有限套期保值、持有至到期会计和利率上升
deleteJournal of Accounting Research
IF6.3
delete2026-09-30
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deleteJoão Granja; Erica Xuewei Jiang; Gregor Matvos; Tomasz Piskorski; Amit Seru
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Partisanship, Information, and Punishment for Misconduct at Work党派性、信息与工作不端行为的惩罚
deleteJournal of Accounting Research
IF6.3
delete2026-09-29
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PREAI
deleteVIVEK PANDEY; JOANNA S. WU; YUANZHE ZHANG
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Non-Fundamental Loan Renegotiations非基础性贷款重新谈判
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IF6.3
delete2026-09-28
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deleteAJ YUAN CHEN; MATTHEW A. PHILLIPS; REGINA WITTENBERG-MOERMAN; TIANGE YE
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Beyond Automation: AI and the Human Value of Sell-Side Analysts超越自动化：AI与卖方分析师的人类价值
deleteJournal of Accounting Research
IF6.3
delete2026-09-28
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deleteDevin Shanthikumar; Il Sun Yoo
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When Is It Fairer to Allocate Resources for Training to Lower Performing Versus Higher Performing Employees?在何种情况下将培训资源分配给低绩效员工比分配给高绩效员工更公平？
deleteJournal of Accounting Research
IF6.3
delete2026-09-21
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PREAI
deleteERIC W. CHAN; MACKENZIE K. FEINBERG; MARTIN WIERNSPERGER
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Taxes and Investment: Evidence from the “Halloween Massacre” of 2006税收与投资：来自2006年“万圣节大屠杀”的证据
deleteJournal of Accounting Research
IF6.3
delete2026-08-28
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PREAI
deleteMATTHEW BOLAND; KHIN PHYO HLAING; PETRO LISOWSKY
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Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows现金流量分解：关联与标注对投资者理解现金流量表的影响
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IF6.3
delete2026-08-11
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deleteRichard Crandall; Shannon Garavaglia; Cassie Mongold
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Measuring Organizational Capital测量组织资本
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IF6.3
delete2026-08-01
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PREAI
deleteWEI CAI; ANDREA PRAT; JIEHANG YU
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The Economic Consequences of CEO Compensation LawsuitsCEO薪酬诉讼的经济后果
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IF6.3
delete2026-08-01
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deleteXIANGNIAN KONG; KE NA
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“Megadeal” Subsidies, Local Spillovers, and Corporate Innovation“巨资补贴”、本地溢出效应与企业创新
deleteJournal of Accounting Research
IF6.3
delete2026-07-30
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PREAI
deleteYoojin Lee; Shaphan Ng; Aruhn Venkat
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Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers共识？对预测数据提供商之间盈余信息差异的考察
deleteJournal of Accounting Research
IF6.3
delete2026-06-17
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deleteStephannie Larocque; Jessica Watkins; Eric Weisbrod
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Textual Analysis by Hedge Funds对对冲基金文本分析
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IF6.3
delete2026-06-09
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PREAI
deleteSIPENG ZENG; KUO ZHOU
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Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs收入确认可比性与分析师的信息披露处理成本
deleteJournal of Accounting Research
IF6.3
delete2026-05-12
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deleteANDREA TILLET
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Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings企业诉讼的发生率、风险与披露：来自联邦法院立案的见解
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IF6.3
delete2026-05-11
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deleteMARY BROOKE BILLINGS; ROBERT W. HOLTHAUSEN; CHRISTINE PETROVITS; DANYE WANG
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Caution Ahead: Numerical Reasoning and Look-Ahead Bias in AI Models前方注意：AI模型中的数值推理与前瞻偏差
deleteJournal of Accounting Research
IF6.3
delete2026-05-06
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deleteBRADFORD LEVY
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The Value of a Loss: The Impact of Restricting Tax Loss Transfers亏损的价值：限制税收亏损结转的影响
deleteJournal of Accounting Research
IF6.3
delete2026-05-05
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deleteTHERESA BÜHRLE; ELISA CASI; BARBARA STAGE; JOHANNES VOGET
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Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha资本市场的信息中介对生成式人工智能的使用：来自Seeking Alpha的证据
deleteJournal of Accounting Research
IF6.3
delete2026-05-03
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deleteMark T. Bradshaw; Chenyang Ma; Benjamin P. Yost; Yuan Zou
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