包邮当代会计评论:2018年第11卷第4辑(总第24辑):Volume 11 Number 4 2018

目录
论文
1 旧标尺衡量不了新经济——论会计信息相关性的恶化与救赎 黄世忠
24 南辕北辙，还是在路上？——中国会计研究国际化进程观察 夏立军 王珊
50 行业学习效应对企业资本结构决策的影响 唐亮 段玉
76 高管团队异质性、公司业绩与董事长辞职——基于新三板数据的实证研究 许萍 陈格
100 综合报告质量的价值相关性研究——基于《国际综合报告框架》发布的经验证据 毛志宏 李丽
119 现行财务报表列报及分析体系缺陷与改进——基于财务报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，Firm 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