目錄 論文 1 社交媒體在資本市場(chǎng)中的作用研究:文獻(xiàn)述評(píng) 孟慶璽 李增泉 15 兩職合一還是分離?——制度因素對(duì)領(lǐng)導(dǎo)權(quán)結(jié)構(gòu)演進(jìn)的影響分析 林 卉 劉 峰 肖澤忠 37 Big4具有審計(jì)費(fèi)用差異嗎?——基于中國(guó)市場(chǎng)的初步證據(jù) 李青原 唐浩程 71 薪酬差距如何影響股權(quán)融資?——基于滬深A(yù)股上市公司的經(jīng)驗(yàn)證據(jù) 王愛(ài)群 時(shí) 軍 閆盼盼 98 管理層語(yǔ)調(diào)對(duì)IPO抑價(jià)有影響嗎?——來(lái)自中文招股說(shuō)明書(shū)的經(jīng)驗(yàn)證據(jù) 周 闊 周佰成 122 金融發(fā)展有助于緩解制造業(yè)企業(yè)成本黏性嗎?——來(lái)自我國(guó)銀行信貸發(fā)展的經(jīng)驗(yàn)證據(jù) 惠麗麗 謝獲寶 楊偉偉 CONTENTS Articles 1 The Role of Social Media in Capital Markets:A Literature Review Qingxi Meng and Zengquan Li 15 Duality or Separation? An Analysis of the Impact of Institutional Environment Factors on the Evolution of Corporate Leadership Structure Hui Lin,F(xiàn)eng Liu and Zezhong Xiao 37 Do the Big 4 Accounting Firms Charge the Same Audit Fees? Audit Pricing Evidence from China Qingyuan Li and Haocheng Tang 71 How Does the Salary Gap Affect Equity Financing? Evidence from Chinese A-share Listed Companies Aiqun Wang,Jun Shi and Panpan Yan 98 Does Management Tone Have an Impact on the Market Performance of IPOs ? Evidence from IPO Prospectuses in China Kuo Zhou and Baicheng Zhou 122 Does Financial Development Reduce Cost Stickiness? Evidence from the Development of Bank Credit in China Lili Hui,Huobao Xie and Weiwei Yang