目錄
論文
1 隱性控制權(quán)的家族內(nèi)部傳承—— 一項案例研究 陳冬華 李真 徐巍
23 中國上市公司避稅行為：事實與解釋 葉康濤 侯唯珠 黃錚
47 規(guī)避虧損和盈余下滑的公允價值操縱及其路徑研究 毛志宏 徐暢
67 公眾網(wǎng)絡聚集度、城市差異與政府審計力度 劉曉紅
83 高管聯(lián)結(jié)與公司業(yè)績：基于網(wǎng)絡屬性特征的視角 張娟 王君彩
102 股權(quán)激勵與審計意見購買 謝�；� 劉文軍 石德金
CONTENTS
Articles
1 Implicit Control Right in Family Successions：A Case Study Donghua Chen，Zhen Li and Wei Xu
23 Tax Avoidance Behavior of Listed Firms in China：Some Facts and Explanations KangtaoYe，Weizhu Hou and Zheng Huang
47 Fair Value Manipulation to Avoid Loss and Earnings Decreases Zhihong Mao and Chang Xu
67 Internet Concentration of Public and Government Audit Strength in Different Cities Xiaohong Liu
83 Management Connections and Firm Performance：The Perspective From the Network Attributes of Management Connections Juan Zhang and Juncai Wang
102 Equity Incentives and Audit Opinions Shopping Yuhui Xie，Wenjun Liu and Dejin Shi