中国会计与财务研究最新文献

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Local public health officials and COVID-19: Evidence from China 地方公共卫生官员与新冠肺炎:来自中国的证据
中国会计与财务研究 Pub Date : 2020-07-25 DOI: 10.1101/2020.07.18.20156828
John (Xuefeng) Jiang, Maobin Wang
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引用次数: 0
Anti-Corruption Policy and Firms’ Three Public Consumptions 反腐败政策与企业三公消费
中国会计与财务研究 Pub Date : 2016-12-15 DOI: 10.7603/S40570-016-0014-5
Shuang Xue, Qian Wang, Zepeng Zhao
{"title":"Anti-Corruption Policy and Firms’ Three Public Consumptions","authors":"Shuang Xue, Qian Wang, Zepeng Zhao","doi":"10.7603/S40570-016-0014-5","DOIUrl":"https://doi.org/10.7603/S40570-016-0014-5","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-32"},"PeriodicalIF":0.0,"publicationDate":"2016-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7603/S40570-016-0014-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373495","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: 5
Deliberate IPO Underpricing or Market Misvaluation? New Evidence from China IPO定价故意过低还是市场估值错误?来自中国的新证据
中国会计与财务研究 Pub Date : 2016-12-07 DOI: 10.7603/S40570-016-0013-6
J. Meng, Wei Zhang, G. Zou
{"title":"Deliberate IPO Underpricing or Market Misvaluation? New Evidence from China","authors":"J. Meng, Wei Zhang, G. Zou","doi":"10.7603/S40570-016-0013-6","DOIUrl":"https://doi.org/10.7603/S40570-016-0013-6","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"48 1","pages":"1-22"},"PeriodicalIF":0.0,"publicationDate":"2016-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7603/S40570-016-0013-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373491","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: 8
The Impact of Fair Value Accounting on Corporate Disclosure 公允价值会计对公司信息披露的影响
中国会计与财务研究 Pub Date : 2016-11-25 DOI: 10.7603/S40570-016-0012-7
Xinzi Li, Ting Luo
{"title":"The Impact of Fair Value Accounting on Corporate Disclosure","authors":"Xinzi Li, Ting Luo","doi":"10.7603/S40570-016-0012-7","DOIUrl":"https://doi.org/10.7603/S40570-016-0012-7","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-39"},"PeriodicalIF":0.0,"publicationDate":"2016-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373674","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: 2
Corporate Pyramids and Stock Price Crash Risk: Evidence from China 企业金字塔与股价崩盘风险:来自中国的证据
中国会计与财务研究 Pub Date : 2016-11-18 DOI: 10.7603/S40570-016-0011-8
Xiaorong Li, Nianhang Xu, Qiao Liu, Wei Luo
{"title":"Corporate Pyramids and Stock Price Crash Risk: Evidence from China","authors":"Xiaorong Li, Nianhang Xu, Qiao Liu, Wei Luo","doi":"10.7603/S40570-016-0011-8","DOIUrl":"https://doi.org/10.7603/S40570-016-0011-8","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-35"},"PeriodicalIF":0.0,"publicationDate":"2016-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373669","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: 2
Auditor Group, Inter-group Interaction, and Financial Statement Comparability: Evidence from Audit Firm Mergers in China 审计集团、集团间互动与财务报表可比性:来自中国审计事务所合并的证据
中国会计与财务研究 Pub Date : 2016-10-11 DOI: 10.7603/S40570-016-0010-9
Qiang Cao
{"title":"Auditor Group, Inter-group Interaction, and Financial Statement Comparability: Evidence from Audit Firm Mergers in China","authors":"Qiang Cao","doi":"10.7603/S40570-016-0010-9","DOIUrl":"https://doi.org/10.7603/S40570-016-0010-9","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-68"},"PeriodicalIF":0.0,"publicationDate":"2016-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373666","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: 3
Unexpected Information, Investor Attention, and the Contagion Effect of IPO Withdrawal 意外信息、投资者关注与IPO退出的传染效应
中国会计与财务研究 Pub Date : 2016-10-06 DOI: 10.7603/S40570-016-0008-3
Xiongyuan Wang, Jie He
{"title":"Unexpected Information, Investor Attention, and the Contagion Effect of IPO Withdrawal","authors":"Xiongyuan Wang, Jie He","doi":"10.7603/S40570-016-0008-3","DOIUrl":"https://doi.org/10.7603/S40570-016-0008-3","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-56"},"PeriodicalIF":0.0,"publicationDate":"2016-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7603/S40570-016-0008-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373662","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: 0
Public Information, Private Information, and Financial Analysts’ Forecasts* 公共信息、私人信息和金融分析师预测*
中国会计与财务研究 Pub Date : 2016-08-29 DOI: 10.7603/S40570-016-0007-4
Yutao Wang
{"title":"Public Information, Private Information, and Financial Analysts’ Forecasts*","authors":"Yutao Wang","doi":"10.7603/S40570-016-0007-4","DOIUrl":"https://doi.org/10.7603/S40570-016-0007-4","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-57"},"PeriodicalIF":0.0,"publicationDate":"2016-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373657","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: 0
Family Business Governance: An Economics Interpretation and Research Implications in China 家族企业治理:中国的经济学解释及其研究启示
中国会计与财务研究 Pub Date : 2016-07-13 DOI: 10.7603/S40570-016-0006-5
Zengquan Li, Guoliang Zhou, Feng Guan, Junxia Liu
{"title":"Family Business Governance: An Economics Interpretation and Research Implications in China","authors":"Zengquan Li, Guoliang Zhou, Feng Guan, Junxia Liu","doi":"10.7603/S40570-016-0006-5","DOIUrl":"https://doi.org/10.7603/S40570-016-0006-5","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-64"},"PeriodicalIF":0.0,"publicationDate":"2016-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7603/S40570-016-0006-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373652","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: 3
Volume-Synchronised Probability of Informed Trading on Chinese Index Futures: A Comparative Approach1 中国股指期货知情交易的成交量同步概率:一种比较方法
中国会计与财务研究 Pub Date : 2016-06-28 DOI: 10.7603/S40570-016-0005-6
Zhongzhi He, Jinzhi Jiang, M. Kusý, Samir Trabelsi
{"title":"Volume-Synchronised Probability of Informed Trading on Chinese Index Futures: A Comparative Approach1","authors":"Zhongzhi He, Jinzhi Jiang, M. Kusý, Samir Trabelsi","doi":"10.7603/S40570-016-0005-6","DOIUrl":"https://doi.org/10.7603/S40570-016-0005-6","url":null,"abstract":"","PeriodicalId":68382,"journal":{"name":"中国会计与财务研究","volume":"18 1","pages":"1-20"},"PeriodicalIF":0.0,"publicationDate":"2016-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71373647","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: 0
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