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中国会计与财务研究最新文献

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Political Connections, Analyst Following, and the Informativeness of Insider Trading in China 政治关系、分析师追随与中国内幕交易的信息性
中国会计与财务研究 Pub Date : 2013-10-19 DOI: 10.7603/S40570-013-0008-5
Qingsheng Zeng, Yaozhong Zhang
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引用次数: 2
PORC Audit Firms and IPO Client Quality: An Empirical Study of Rent-Seeking and Reputation-Based Explanations PORC审计事务所与IPO客户质量:寻租与声誉解释的实证研究
中国会计与财务研究 Pub Date : 2013-08-27 DOI: 10.7603/S40570-013-0006-7
Jinsong Tan, Xiangting Kong, Yang Yi
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引用次数: 2
Ownership Structure, Institutional Environment, and the Economic Consequences of Corporate Social Responsibility Information Disclosure: Evidence from Analysts’ Earnings Forecasts 股权结构、制度环境与企业社会责任信息披露的经济后果:来自分析师收益预测的证据
中国会计与财务研究 Pub Date : 2013-08-22 DOI: 10.7603/S40570-013-0005-8
Xianjie He, Tusheng Xiao, Hongjun Zhu
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引用次数: 6
Empirical Research on Accounting Conservatism and Business Financing 会计稳健性与企业融资的实证研究
中国会计与财务研究 Pub Date : 2013-07-25 DOI: 10.7603/S40570-013-0004-9
Lingling Suo, Kezhi Yang, Hao Ji
{"title":"Empirical Research on Accounting Conservatism and Business Financing","authors":"Lingling Suo, Kezhi Yang, Hao Ji","doi":"10.7603/S40570-013-0004-9","DOIUrl":"https://doi.org/10.7603/S40570-013-0004-9","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"78 1","pages":"1-59"},"PeriodicalIF":0.0,"publicationDate":"2013-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7603/S40570-013-0004-9","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71372918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Independent Directors with Industrial Expertise, Audit Complexity, and Audit Fee 独立董事的行业专业知识、审计复杂性和审计费用
中国会计与财务研究 Pub Date : 2013-06-17 DOI: 10.7603/S40570-013-0002-Y
Ziye Zhao, Jing Zhou
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引用次数: 3
New Chinese Accounting Standards and the Usefulness of Accounting Information in Debt Contracts 中国新会计准则与债务合同中会计信息的有用性
中国会计与财务研究 Pub Date : 2013-05-25 DOI: 10.7603/S40570-013-0003-X
Hongqi Yuan, Yubo Li, Fang Lou, Yao Zhang
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引用次数: 1
Does the Media as a Watchdog Affect Auditors’ Decisions? 媒体作为监督者是否影响审计师的决策?
中国会计与财务研究 Pub Date : 2013-05-16 DOI: 10.7603/S40570-013-0001-Z
Deming Yang, Min Liu
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引用次数: 2
Venture Capital, Property Rights, and Managerial Compensation Contracts1 风险投资、产权与管理层薪酬合同
中国会计与财务研究 Pub Date : 2013-01-01 DOI: 10.7603/S40570-013-0010-Y
Shuang Xue, Fengshou Tang
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引用次数: 2
Industry Competition and Earnings Persistence:Empirical Tests Based on Real Options Theory1 行业竞争与盈余持续性:基于实物期权理论的实证检验
中国会计与财务研究 Pub Date : 2013-01-01 DOI: 10.7603/S40570-013-0009-4
Xinyuan Chen, Qinglu Jin, Tusheng Xiao
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引用次数: 8
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