目錄
論文
1 金字塔層級(jí)如何影響慈善捐贈(zèng)？——來(lái)自地方國(guó)有上市公司的證據(jù) 王凱 薛坤坤 張昊旻
23 經(jīng)理人薪酬激勵(lì)與利潤(rùn)增長(zhǎng)的持續(xù)性 黃志忠 李曉蓉 林儀
41 社會(huì)信任的市場(chǎng)穩(wěn)定效應(yīng)研究——基于公司股價(jià)崩盤風(fēng)險(xiǎn)視角 羅勁博 羅進(jìn)輝
69 終極控制權(quán)、行業(yè)競(jìng)爭(zhēng)與企業(yè)績(jī)效——來(lái)自央企控股上市公司的經(jīng)驗(yàn)證據(jù) 陳艷利 姜艷峰 劉國(guó)超
86 殺雞能儆猴嗎？審計(jì)師個(gè)體處罰的溢出效應(yīng)研究——基于共同審計(jì)經(jīng)歷審計(jì)師視角 劉文軍 李秀珠 謝幫生
111 貨幣政策、會(huì)計(jì)信息可比性與資本結(jié)構(gòu)動(dòng)態(tài)調(diào)整 解宏爽 楊忠海 孫慧玲
132 控股股東股權(quán)質(zhì)押與管理層盈余預(yù)測(cè)策略選擇——來(lái)自中國(guó)資本市場(chǎng)的經(jīng)驗(yàn)證據(jù) 蔣秋菊 陳少華 強(qiáng)欣榮
159 公共投資、政府審計(jì)與腐敗控制——基于面板數(shù)據(jù)的分析 黃婧娟 唐滔智 李權(quán)
綜述
176 管理會(huì)計(jì)發(fā)展的新動(dòng)能：創(chuàng)新、協(xié)同和效益——中國(guó)會(huì)計(jì)學(xué)會(huì)管理會(huì)計(jì)專業(yè)委員會(huì)2017年會(huì)暨紀(jì)念余緒纓教授誕辰95周年學(xué)術(shù)研討會(huì)會(huì)議綜述 傅元略 楊理強(qiáng)
CONTENTS
Articles
1 How Pyramid Layer Affects Charitable Donations：Evidence from Local State-Owned Listed Companies Kai Wang，Kunkun Xue and Haomin Zhang
23 CEO Compensation Incentive and Income Growth Persistence Zhizhong Huang，Xiaorong Li and Yi Lin
41 The Market Stability Effect of Social Trust：Based on the Crash Risk of Corporate Stock Price Jingbo Luo and Jinhui Luo
69 Ultimate Control Power，Industry Competition and Corporate Performance：The Empirical Evidence from the Listed Companies Controlled By Central Enterprises Yanli Chen，Yanfeng Jiang and Guochao Liu
86 Does It Punish One Person as A Warning to Others? A Study on the Spillover Effect of Individual Auditor Punishment：A Perspective Based on the Auditors with Common Audit Experience Wenjun Liu，Xiuzhu Li and Bangsheng Xie
111 Monetary Policy，Accounting Information Comparability and Adjustment of Financing Structure Hongshuang Xie，Zhonghai Yang and Huiling Sun
132 Controlling Shareholders’ Stock Pledge and Choices of Management Earnings Forecasts Strategies：Empirical Evidence from China’s Capital Markets Qiuju Jiang，Shaohua Chen and Xinrong Qiang
159 Public Investment，Government Audit and Corruption Control：Based on the Analysis of Panel Data Jingjuan Huang，Taozhi Tang and Quan Li
Symposium Summary
176 New Kinetic Energy of Management Accounting Development：Innovation，Synergy and Benefit—Summary of 2017 Annual Meeting of Management Accounting Committee，Accounting Society of China and Symposium of Commemoration for the 95th Birthday of Professor Xuying Yu Yuanlue Fu and Liqiang Yang