当代会计评论-2017年6月第10卷第1期(总第19期)

目录
论文
1 P2P网络借贷平台上的借款历史传递信号吗？——来自中国“人人贷”平台的经验证据 罗进辉 陈华阳 许雯婷
23 红利差别化征税增加了上市公司的股利支付吗？——基于中国资本市场的经验证据 张美霞 李增泉
45 带强调事项段无保留审计意见传递了何种风险信号？——基于投资者感知视角 韩丽荣 刘志洋
65 中概股在美信息披露：信任危机与声誉修复 郭葆春 刘思恒 潘梦琳
78 贷款损失准备计提规则研究 邱月华
89 递延所得税项目的重分类与构成研究 芦笛
107 经济周期、行业景气度与高管薪酬业绩敏感性 刘建勇 王欣然
127 货币政策对商业银行绩效的影响——来自中日韩的证据 董竹 赵晨辰
CONTENTS
Articles
1 Do Borrowing Histories of the Borrowers on the P2P Lending Platform Send a Signal to the Lenders？Evidence from China’s“Renren Loan”Lending Platform Jinhui Luo，Huayang Chen and Wenting Xu
23 Do Differential Dividend Tax Rates Increase Listed Companies’Dividend Payout？ Empirical Evidence from the Chinese Capital Market Meixia Zhang and Zengquan Li
45 What Risk Do Unqualified Audit Opinions with Highlighted Special Notes Signal？ From the Perspective of Investors Lirong Han and Zhiyang Liu
65 The Information Disclosure of the Chinese Companies Listed in the U.S.：Trust Crisis and Reputation Restoration Baochun Guo，Siheng Liu and Menglin Pan
78 Research on the Rules of Loan Loss Provision Yuehua Qiu
89 The Reclassification and Composition of Deferred Tax Items Di Lu
107 Business Cycles，Industry Prosperity，and Top Management Pay-performance Sensitivity Jianyong Liu and Xinran Wang
127 The Effect of Monetary Policy on Commercial Bank Performance：Evidence from China，Japan，and Korea Zhu Dong and Chenchen Zhao