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J

Journal of Contemporary Accounting & Economics

IF2.9
论文数77
被引数
期刊论文 77
发表时间
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Debt enforcement and cash dividend policy: Chinese evidence from the establishment of specialized bankruptcy courts债务执行与现金股利政策：中国设立专业破产法院的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-10-19
delete0
PREAI
deleteYueying Yuan; Yue Li; Yuxiang Zhong
delete分享
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Population aging and corporate asymmetric cost behavior: the roles of labor shortage and automation人口老龄化与企业成本行为不对称性：劳动力短缺和自动化的作用
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-10-16
delete0
PREAI
deleteXiaofeng Quan; Chenhao Guo; Qingbo Yuan; Joseph H. Zhang
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How digital governance shapes excess goodwill? Evidence from big data management agency reform数字治理如何塑造超额商誉？来自大数据管理机构改革的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-10-13
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PREAI
deleteRuizhan Ju; Yang Li; Muqing Hu
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In the shadow of the CEO: How CFO co-option distorts capital allocation在CEO的阴影下：首席财务官的参与如何扭曲资本配置
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-10-12
delete0
PREAI
deleteMinjie Yu; Lin Li; Mengjia Yang; Ho-Chuan Huang
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CEO tenure and the redaction of information from material contractsCEO任期与重要合同信息的删减
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-10-12
delete0
PREAI
deleteXingyuan Fei; Gopal V. Krishnan; Yong-Chul Shin
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Does rank-and-file employees' equity compensation matter for asymmetric cost behavior? Evidence from stock options基层员工的股权补偿是否会影响不对称成本行为？来自股票期权的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-10-06
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PREAI
deleteKyeongheum Ra; Grace Goun Kim; Jinah Hwang
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Current expected credit loss (CECL) and discretionary loan loss provision当前预期信用损失（CECL）和自主性贷款损失准备金
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-10-03
delete0
deleteOAAI
deleteSuyi Liu; Justin Jin; S.M.Khalid Nainar; Tingying Zhou
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Anchoring effect of corporate social responsibility under policy guidance: A perspective on poverty alleviation政策引导下企业社会责任的锚定效应：基于扶贫的视角
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-09-29
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PREAI
deleteZhang, Jingxin; Peng, Jiayi; Tan, Jinsong; Huang, Renyu
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CEO age and CSR: the amplifying role of firm risk and economic uncertaintyCEO年龄与企业社会责任：公司风险和经济不确定性的放大作用
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-09-29
delete0
PREAI
deleteBouteska, A.; Hassan, M. Kabir; Perez-Amuedo, Jose Antonio; Le, Tuan
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CEO voluntary departures and cost of equity capitalCEO自愿离职与股权资本成本
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-09-28
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PREAI
deleteYan Yu; Yong Sun; Qian Sun
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Customer accolades and supplier innovation: pressure transmission and resource spillovers in supply networks客户赞誉与供应商创新：供应链网络中的压力传递与资源溢出
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-09-26
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PREAI
deleteAihua Guo; Haoran Li; Shun Xu; Hengrui Zhang
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Trade policy uncertainty and customer identity disclosure: Evidence from China贸易政策不确定性与客户身份披露：来自中国的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-09-10
delete0
PREAI
deleteJingjuan Ma; Jingmin Chen; Jing Xu; Dunli Zhang; Deborah Adjei Bimpeh
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More words, less efficiency? Text information disclosure and resource allocation efficiency under China's registration system更多话语，更低效率？文本信息披露与中国注册制下的资源配置效率
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-09-03
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PREAI
deleteMeijun Ning; Dongxu Zhang
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Governance consequences of fair value accounting: Evidence from audit committee accounting expertise in Taiwan公允价值会计的治理后果：来自台湾审计委员会会计专长的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-09-01
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PREAI
deleteChe-Chia Chang
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Government-led accountability and stock price crash risk: evidence from a governance reform in China政府主导的问责制与股价崩盘风险：来自中国治理改革的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-08-31
delete0
PREAI
deleteYuqiang Cao; Xiaoqing Zhou; Yan Chen; Meiting Lu; Yaowen Shan
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when public funding meets private incentives: Government subsidies and corporate investment当公共资金遇到私人激励：政府补贴与企业投资
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-08-30
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deleteOAAI
deleteMan Duy (Marty) Pham; Amber Kou
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Can linguistic vagueness in annual reports forecast stock price crash risk?年度报告中语言模糊性能否预测股价崩盘风险？
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-08-25
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PREAI
deleteYang Yang; Jizhou Li; Hongquan Li
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Insights from company experts in valuing complex estimates公司专家在评估复杂估算方面的见解
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-08-25
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PREAI
deleteKyrre Kjellevold
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Peer firm performance and tone management: Evidence from Chinese listed firms同行业企业绩效与语调管理：来自中国上市公司的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-08-22
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PREAI
deleteYingzhao Ni; Donghui Li; Sammy Xiaoyan Ying; Huiying Wu
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Data assets and corporate financialization: evidence from China数据资产与企业金融化：来自中国的证据
deleteJournal of Contemporary Accounting & Economics
IF2.9
delete2026-08-21
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PREAI
deleteWang Haifang; Fan Dongjun
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