經(jīng)濟政策不確定性與企業(yè)稅收決策 /1
程 博 邱保印
系統(tǒng)性風險、治理環(huán)境與會計穩(wěn)健性 /43
甄紅線 于慧瑩 秦君華 宣敏
創(chuàng)新導(dǎo)向型國企混改路徑及其對經(jīng)營績效的影響研究 — — 基于物產(chǎn)
中大的案例研究 /70
史真鳴 田 蓮 陳宇祺 李 翔 顧家琪
產(chǎn)品市場競爭加劇了企業(yè)短貸長投的期限錯配風險嗎? /98
劉媛媛 張兆悅 黃正源
企業(yè)海外社會責任、制度距離與國際競爭力 /126
靳小翠 朱玲玲
國際貿(mào)易摩擦與審計師行為 — — 來自審計費用的證據(jù) /150
許浩然 張 琪 慕者者
高管學(xué)術(shù)經(jīng)歷、內(nèi)部控制與戰(zhàn)略差異 /179
金玉娜
企業(yè)風險承擔、會計信息質(zhì)量和股價同步性 /200
崔發(fā)婧 陳 瑩
綠色信貸政策與企業(yè)環(huán)保投資 /243
宋淑琴 范利瑩
CONTENTS
Economic Policy Uncertainty and Corporate Tax Decisions /42
Bo Cheng,Baoyin Qiu
Systemic Risks,Governance Environment and Accounting Conservatism /68
Hongxian Zhen, Huiying Yu, Junhua Qin, Min Xuan
Research on the path of innovation?oriented state?owned enterprises? mixed reform
and its impact on business performance:A Case study based on WCZD /96
Zhenming Shi, Lian Tian, Yuqi Chen, Xiang Li, Jiaqi Gu
Has product market competition intensified short?term loaning and long-term investment? /124
Yuanyuan Liu, Zhaoyue Zhang, Zhengyuan Huang
Corporate Overseas Social Responsibility,Institutional Distance and International
Competitiveness /149
Xiaocui Jin, Lingling Zhu
International Trade Friction and Auditor Behavior:Evidence from Audit Fees /177
Haoran Xu, Qi Zhang, Zhezhe Mu
Managerial Academic Experience,Internal Control and Strategic Deviance /199
Yuna Jin
Enterprise Risk Taking,Accounting Information Quality and Stock Price Synchronicity /241
Fajing Cui, Ying Chen
Green Credit Policy and Enterprise Investment in Environmental Protection /289
Shuqin Song, Liying Fan