了得網管理_當代會計評論（第10卷第2期）總第20期

編輯推薦

會計學,叢刊

內容簡介

《當代會計評論第10卷第2期（總第20 期）》包括研究論文和綜述。研究論文主要涉及金字塔層級與慈善捐贈、薪酬激勵與利潤增長、社會信任與股價崩盤、終極控制權與企業績效、審計師處罰與溢出效應、會計信息可比性與資本結構動態調整、股權質押與管理層盈餘預測、公共投資與政府審計等方面。本期還刊登一篇關於管理會計創新的研討會觀點綜述。

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王凱薛坤坤張昊旻
23 經理人薪酬激勵與利潤增長的持續性黃志忠李曉蓉林儀
41 社會信任的市場穩定效應研究——基於公司股價崩盤風險視角羅勁博羅進輝
69 終極控制權、行業競爭與企業績效——來自央企控股上市公司的經驗證據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——基於共同審計經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構動態調整解宏爽楊忠海孫慧玲
132 控股股東股權質押與管理層盈餘預測策略選擇——來自中國資本市場的經驗證據蔣秋菊陳少華強欣榮
159 公共投資、政府審計與腐敗控制——基於面板數據的分析黃婧娟唐滔智李權
綜述
176 管理會計發展的新動能：創新、協同和效益——中國會計學會管理會計專業委員會2017年會暨紀念餘緒纓教授誕辰95周年學術研討會會議綜略楊理強
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

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