包邮当代会计评论(第12卷.第3辑)(总第27辑)

目录
论文
1 私营企业家的主观社会地位与企业创新投入——一项基于二十余年调查数据的分析 张俊生 霍铮 朱沆
17 上市公司股东大会治理作用：研究回顾与中国实践 蔡宁 吴国强
44 盈余管理动机下的研发支出削减、技术独立董事和证券分析师关注 丁方飞 肖金阳
66 上市公司网络舆情应对的经济后果研究——以华谊兄弟为例 黄宏斌 郝程伟
89 中国审计报告改革对审计质量的影响研究 张金若 刘雅丹
111 审计委员会召集人特征、CEO权力与公司盈余信息质量 余玉苗 孙迪 潘珺
CONTENTS
Articles
1 The Subject Social Status of Private Entrepreneurs and Their Firms’ R&D Investments：An Empirical Analysis of More than Twenty Years’ Survey Data Junsheng Zhang，Zheng Huo and Hang Zhu
17 The Roles of Shareholders Meeting：Literatures Review and China’s Practice Ning Cai and Guoqiang Wu
44 The Motives of Earnings Management and Consequences of R&D Investment Reduction Under Internal and External Governance Mechanisms Fangfei Ding and Jinyang Xiao
66 Economic Consequences of the Responses of Listed Companies to Online Public Opinions：The Case of Huayi Brothers Hongbin Huang and Chengwei Hao
89 Audit Report Reforms and Audit Quality in China Jinruo Zhang and Yadan Liu
111 Attributes of Audit Committee Chairs，CEO Power and Earnings Quality Yumiao Yu，Di Sun and Jun Pan