目錄
論文
1 舊標(biāo)尺衡量不了新經(jīng)濟(jì)——論會計信息相關(guān)性的惡化與救贖 黃世忠
24 南轅北轍，還是在路上？——中國會計研究國際化進(jìn)程觀察 夏立軍 王珊
50 行業(yè)學(xué)習(xí)效應(yīng)對企業(yè)資本結(jié)構(gòu)決策的影響 唐亮 段玉
76 高管團(tuán)隊異質(zhì)性、公司業(yè)績與董事長辭職——基于新三板數(shù)據(jù)的實證研究 許萍 陳格
100 綜合報告質(zhì)量的價值相關(guān)性研究——基于《國際綜合報告框架》發(fā)布的經(jīng)驗證據(jù) 毛志宏 李麗
119 現(xiàn)行財務(wù)報表列報及分析體系缺陷與改進(jìn)——基于財務(wù)報告主要信息使用者需求角度 王竹泉 周在霞
CONTENTS
Articles
1 Traditional Methods Cannot Measure the New Economy：The Deterioration and Remedy of Accounting Information Relevance Shizhong Huang
24 Moving in the Opposite Direction or Still Journeying? A Review of the Internationalization of China’s Accounting Research Lijun Xia and Shan Wang
50 The Industry Learning Effect on Corporate Capital Structure Decision Liang Tang and Yu Duan
76 Chairman’s Resignation，F(xiàn)irm Performance，and Top Management Team Heterogeneity：Evidence From the OTC Market Data in China Ping Xu and Ge Chen
100 Value Relevance of Integrated Report Quality：Evidence from the Release of the “International Integrated Report Framework” Zhihong Mao and Li Li
119 Shortcomings and Improvements in the Existing Framework for Financial Reporting and Analysis：From the Perspective of Primary Users of Financial Reports Zhuquan Wang and Zaixia Zhou