目录

Can short sellers constrain aggressive non-GAAP reporting?
卖空者限制激进的会计报表吗?
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?
经纪交易量和分析师的盈利预测:利益冲突?
Unexpected distractions and investor attention to corporate announcements
意想不到的干扰和投资者关注公司公告
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
税务攻击性是否与税务诉讼风险相关？D&O保险公司提供的证据
How do most low ETR firms avoid paying taxes?
大多数低ETR公司如何避免交税吗?
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
使用会计收益和总体经济指标估算公司级的系统性风险
Correction to: using accounting earnings and aggregate economic indicator