目錄
論文
1 稅負剛性——計劃型稅收征管模式下的中國企業(yè)稅負特征 劉駿 薛偉 劉峰
23 地區(qū)關系文化、反腐敗政策沖擊與公司創(chuàng)新 鄧曉飛 辛宇 徐莉萍
49 會計準則變革的預期和非預期效應：內涵界定與文獻梳理 賈興飛 張先治
61 基于MC-AHP與灰色關聯(lián)度的企業(yè)中文年度報告可讀性綜合評價體系及實證檢驗研究 孫文章 李延喜 朱佳瑋
80 商譽減值與未來現(xiàn)金流 張東旭 梁德杰 周澤將
98 簽字會計師注會考試經(jīng)歷與會計信息可比性 鄭琦
CONTENTS
Articles
1 Tax Rigidity：The Characteristics of Corporate Tax Burden Under the Central-Planned Tax Administration in China Jun Liu，Wei Xue and Feng Liu
23 Regional Guanxi Culture，Anti-Corruption Policy，and Corporate Innovations Xiaofei Deng，Yu Xin and Liping Xu
49 Intended and Unintended Consequences of Accounting Standards Reforms：The Definition
and Literature Xingfei Jia and Xianzhi Zhang
61 Empirical Tests of the Comprehensive Evaluation System of Readability of Chinese Annual Reports: An Approach Based on Monte Carlo-AHP and the Degree of Grey Relationship Wenzhang Sun，Yanxi Li and Jiawei Zhu
80 Goodwill Impairment and Future Cash Flows Dongxu Zhang，Dejie Liang and Zejiang Zhou
98 Signing Auditors’ CPA Examination Records and Financial Statement Comparability Qi Zheng