目錄
論文
1 核準(zhǔn)制下IPO從嚴(yán)審核的代價——嚴(yán)發(fā)審委的發(fā)審效果研究 方芳 夏立軍 曹宇蓮
25 國有企業(yè)高管的選聘任命與激勵機(jī)制及其影響研究 肖星 劉青松 孫鯤鵬 閆偉宸
53 審計委員會—審計師連鎖關(guān)系與公司盈余質(zhì)量—來自中國A股上市公司的經(jīng)驗(yàn)證據(jù) 向銳 林融玉
77 核心員工股權(quán)激勵能夠提升公司績效嗎？ 姜英兵 于雅萍
106 經(jīng)理自主權(quán)與財務(wù)報告可性——基于中國A股上市公司的實(shí)證研究 林燦 謝獲寶
131 政府審計降低股價同步性了嗎？——基于DID和PSM樣本匹配的檢驗(yàn) 李佳 羅正英 權(quán)小鋒
CONTENTS
Articles
1 The Cost of Strict IPO Screening Under Approval-Based IPO System：A Study on the Effect of the Most Stringent Issuance Examination Committee Fang Fang，Lijun Xia and Yulian Cao
25　Management Appointments and Incentives of State-Owned Enterprises in China Xing Xiao，Qingsong Liu，Kunpeng Sun and Weichen Yan
53 Audit Committee-Auditor Interlocking and Earning Quality：Evidence from Chinese A-share Listed Companies Rui Xiang and Rongyu Lin
77 Do Non-executive Employee Equity Incentives Improve Firm Performance？ Yingbing Jiang and Yaping Yu
106 Managerial Discretion and Financial Reports Readability for Chinese A-share Listed Companies Can Lin and Huobao Xie
131 Does Government Audit Reduce Stock Return Synchronicity? Tests Based on DID and PSM Methods Jia Li，Zhengying Luo and Xiaofeng Quan