当代会计评论-第7卷 第2期 (总第14期)

论文
实际控制人、会计稳健性与现金持有边际价值效应
陈少华陈娅陈爱华
大股东股权质押、资金侵占与盈余管理
黄志忠韩湘云
管理会计理论的拓展：控制机制优化和系统新框架
傅元略
纵向一体化下企业管理会计报告系统的优化--基于dy集团的案例研究
刘运国刘长春刘梦宁
大股东承诺、股票补偿与投资者保护--资产重组中定向回购补偿和股票赠送
补偿的比较案例研究
刘建勇郭晴
股东与管理者合作博弈关系分析--基于利益相关者企业契约理论的视角
南星恒
政治联系与股价崩盘风险
罗进辉罗劲博王笑竹
关于会计准则国际趋同下财务报告概念框架拓展--中国会计学会会计基础理论专业委员会2014年学术研讨会观点综述
任永平张希
当代会计评论contemporary accounting review
第7卷第2期vol.7 no.2
年12月december 2014
contents
articles
 corporate control，accounting conservatism，marginal value of cash holdings
shaohua chen，ya chen and aihua chen
 large shareholders equity collateral，assets expropriation，and earnings management
zhizhong  huang and xiangyun han
 the development of management accounting theory: the design and optimization of management control mechanism
yuanlüe fu
 optimization of cost management information system in vertical integrations: a case study of dy group corporation
yunguo liu，changchun liu and mengning liu
 large shareholder commitment，stock compensation， and investor protection in asset reorganization：a comparison between stock repurchase and stock reward
jianyong liu and qing guo
 along with the analysis of cooperative game between shareholders and managers：evidence for stakeholders and enterprise contract theory
xingheng nan
 political connections and stock price crash risk
jinhui luo，jinbo luo and xiaozhu wang
 on the extension of the financial reporting conceptual framework in the context of international convergence of the accounting standards：an overview of the 2014 special symposium organized by the committee of fundamental accounting theory for the accounting society of china
yongping ren and xi zhang"