2018年-当代会计评论-第11卷第3期(总第23期)

目录
论文
1 隐性控制权的家族内部传承—— 一项案例研究 陈冬华 李真 徐巍
23 中国上市公司避税行为：事实与解释 叶康涛 侯唯珠 黄铮
47 规避亏损和盈余下滑的公允价值操纵及其路径研究 毛志宏 徐畅
67 公众网络聚集度、城市差异与政府审计力度 刘晓红
83 高管联结与公司业绩：基于网络属性特征的视角 张娟 王君彩
102 股权激励与审计意见购买 谢裕慧 刘文军 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