CONTEMPORARY ACCOUNTING RESEARCH当代会计研究
CONTEMPORARY ACCOUNTING RESEARCH(英文缩写 CONTEMP ACCOUNT RES),ISSN 0823-9150,eISSN 1911-3846,中文译名:当代会计研究 是一本学术期刊。本页汇总该期刊的最新影响因子、分区信息以及最新收录于 PubMed 的文献,帮助您快速了解期刊全貌。
发文量统计区间：2025-09-27 至 2026-09-27，按本站收录文献的发表日期统计。
期刊介绍
历年影响因子趋势
| JCR 数据年份 | 影响因子 | JCR 分区 |
|---|---|---|
| 2021 | 4.041 | Q2 |
| 2022 | 3.600 | Q2 |
| 2023 | 3.200 | Q1 |
| 2024 | 3.800 | Q1 |
| 2025 | 4.900 | Q1 |
CONTEMPORARY ACCOUNTING RESEARCH 最新收录文献
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1. Volatility of Tax Payments and Dividend Payouts.
PMID:日期:2023-01-01Dividends are a key mechanism for shareholders to discipline managers and mitigate agency conflicts. This study examines whether the volatility of tax payments is associated with dividend payouts. Consistent with the predictions, results suggest that firms with more volatile tax payments are less likely to pay dividends overall and their dividends are lower in magnitude when doing so. These effects are economically significant and incremental to a firm's operating risk. The link between volatile tax payments and the likelihood of dividend payouts is weaker for firms that distribute dividends to alleviate agency conflicts. Similarly, the link between volatile tax payments and the amount of dividend payouts is weaker for firms that hold more cash for tax reasons. Taken together, these findings add to our understanding of the economic consequences of volatile tax payments and the determinants of dividend payouts.