With scarce empirical support, prior literature argues that managers tend to withhold good news and promote bad news to preserve their bargaining power against labor unions. This paper provides evidence on this rarely supported argument. Using comprehensive firm-level data in Korea where labor union

题目：从会计准则发展看其他综合收益及其经济后果的相互关系

The Securities and Exchange Commission’s (SEC) Division of Corporation Finance reviews company filings and where appropriate, issues comment letters to elicit better compliance with applicable disclosure requirements and Generally Accepted Accounting Principles. Since 2005, the Division’

Using variations in local real estate prices as exogenous shocks to corporate financing capacity, we investigate the causal effects of financial flexibility on cash policies of US firms. Building on this natural experiment, we find strong evidence that increases in real estate values lead to smaller

This paper explores the perceptions of potential users about water accounting reports prepared under Standardised Water Accounting(SWA). and reflected in the second iteration of the Australian water accounting standard named Exposure Draft of Australian Water Accounting Standard I (ED AWAS 1). Previ

题目：Semi-Mandatory Dividend Regulations and the Cost of Debt: Evidence from China

Using a large sample of 48 countries over the period of 1982-2006, we document empirical evidence that initial enforcement of insider trading laws in a country significantly reduces stock price crash risk. We find that the negative effect of the insider trading law enforcement on stock price crash r

座谈主题为会计选择与经济后果，主要就下述4个问题进行了讨论， 1. 美国准则制定历史上的精典案例 2. 本人在中国证监会经历的几个案例 3. IASB近年围绕如何修订金融工具准则的争论 4. 如何对上财的教学与研究有所贡献 经过长达4个小时的座谈，大家就如何发挥张教授的实务经验来推动教学达成一些共识，包括通过如何促进学生了解制度背景、准则制定和监管机构的决策机制，学会会计选择的技艺（企业、准则制定、监管角度）等，有利于今后的教学工作。

We show that, on average, the level of product market competition acts as a disciplining force constraining managers from misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify exogenous intensification of competition, difference-i

题目：The Economics of Setting Auditing Standards under Different Legal Regimes: Implications for International Standards on Auditing

题目：Does Public Enforcement in Weak Investor Protection Countries Matter? Evidence from a Natural Experiment

题目：Estimating the Amount of Estimation in Accruals