目錄
論文
1 金字塔層級如何影響慈善捐贈？——來自地方國有上市公司的證據(jù) 王凱 薛坤坤 張昊旻
23 經(jīng)理人薪酬激勵與利潤增長的持續(xù)性 黃志忠 李曉蓉 林儀
41 社會信任的市場穩(wěn)定效應研究——基于公司股價崩盤風險視角 羅勁博 羅進輝
69 終極控制權(quán)、行業(yè)競爭與企業(yè)績效——來自央企控股上市公司的經(jīng)驗證據(jù) 陳艷利 姜艷峰 劉國超
86 殺雞能儆猴嗎？審計師個體處罰的溢出效應研究——基于共同審計經(jīng)歷審計師視角 劉文軍 李秀珠 謝幫生
111 貨幣政策、會計信息可比性與資本結(jié)構(gòu)動態(tài)調(diào)整 解宏爽 楊忠海 孫慧玲
132 控股股東股權(quán)質(zhì)押與管理層盈余預測策略選擇——來自中國資本市場的經(jīng)驗證據(jù) 蔣秋菊 陳少華 強欣榮
159 公共投資、政府審計與腐敗控制——基于面板數(shù)據(jù)的分析 黃婧娟 唐滔智 李權(quán)
綜述
176 管理會計發(fā)展的新動能：創(chuàng)新、協(xié)同和效益——中國會計學會管理會計專業(yè)委員會2017年會暨紀念余緒纓教授誕辰95周年學術(shù)研討會會議綜述 傅元略 楊理強
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