当代会计评论:第12卷第4辑(总第28辑):Volume 12 Number 4 2019

目录
论文
1 为什么股权分置改革未能提高营利能力？
胡思苑 李海丽 沈哲
27 分析式会计研究50年：回顾、框架与展望
晏超
46 证券交易所一线监管能提升证券分析师盈利预测质量吗？——基于年报问询函的证据
丁方飞 刘倩倩
68 政府研发补助与企业研发投入：一个基于权变理论的分析框架
陈旻 黄欣洁
85 共同审计的签字会计师独立性更强吗？——基于审计质量的分析
唐亮 黄一阳 万相昱
107 地区风险文化与企业风险承担
丁龙飞 谢获宝 廖珂
CONTENTS
Articles
1 Why Did the Split-Share Structure Reform Fail to Improve Profitability?
Siyuan Hu，Haili Li and Zhe Shen
27 Fifty Years of Analytical Accounting Research：History，Framework and Prospects
Chao Yan
46 Can Front-Line Regulations of Stock Exchanges Improve the Quality of Security Analysts’ Earnings Forecasts? Evidence from Inquiry Letters on Annual Reports
Fangfei Ding and Qianqian Liu
68 Government Subsidy for Corporate R&D and Corporate R&D Investments ： An Analytical Framework Based on the Contingency Theory
Min Chen and Xinjie Huang
85 Are the Common Auditors More Independent? Based on Audit Quality
Liang Tang，Yiyang Huang and Xiangyu Wan
107 Risk Attitude in Local Culture and Corporate Risk-Taking
Longfei Ding，Huobao Xie and Ke Liao