目錄 論文 1 核準(zhǔn)制下IPO從嚴(yán)審核的代價(jià)——*嚴(yán)發(fā)審委的發(fā)審效果研究 方芳 夏立軍 曹宇蓮 25 國(guó)有企業(yè)高管的選聘任命與激勵(lì)機(jī)制及其影響研究 肖星 劉青松 孫鯤鵬 閆偉宸 53 審計(jì)委員會(huì)—審計(jì)師連鎖關(guān)系與公司盈余質(zhì)量—來(lái)自中國(guó)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(lì)能夠提升公司績(jī)效嗎？ 姜英兵 于雅萍 106 經(jīng)理自主權(quán)與財(cái)務(wù)報(bào)告可讀性——基于中國(guó)A股上市公司的實(shí)證研究 林燦 謝獲寶 131 政府審計(jì)降低股價(jià)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
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