本期内容包括研究论文和综述。研究论文主要涉及金字塔层级与慈善捐赠、薪酬激励与利润增长、社会信任与股价崩盘、**控制权与企业绩效、审计师处罚与溢出效应、会计信息可比性与资本结构动态调整、股权质押与管理层盈余预测、公共投资与政府审计等方面。本期还刊登一篇关于管理会计创新的研讨会观点综述。
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目录
论文
1 金字塔层级如何影响慈善捐赠？——来自地方国有上市公司的证据 王凯 薛坤坤 张昊旻
23 经理人薪酬激励与利润增长的持续性 黄志忠 李晓蓉 林仪
41 社会信任的市场稳定效应研究——基于公司股价崩盘风险视角 罗劲博 罗进辉
69 终极控制权、行业竞争与企业绩效——来自央企控股上市公司的经验证据 陈艳利 姜艳峰 刘国超
86 杀鸡能儆猴吗？审计师个体处罚的溢出效应研究——基于共同审计经历审计师视角 刘文军 李秀珠 谢帮生
111 货币政策、会计信息可比性与资本结构动态调整 解宏爽 杨忠海 孙慧玲
132 控股股东股权质押与管理层盈余预测策略选择——来自中国资本市场的经验证据 蒋秋菊 陈少华 强欣荣
159 公共投资、政府审计与腐败控制——基于面板数据的分析 黄婧娟 唐滔智 李权
综述
176 管理会计发展的新动能：创新、协同和效益——中国会计学会管理会计专业委员会2017年会暨纪念余绪缨教授诞辰95周年学术研讨会会议综述 傅元略 杨理强
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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