目錄 論文 1 核準(zhǔn)制下IPO從嚴(yán)審核的代價——*嚴(yán)發(fā)審委的發(fā)審效果研究 方芳 夏立軍 曹宇蓮 25 國有企業(yè)高管的選聘任命與激勵機制及其影響研究 肖星 劉青松 孫鯤鵬 閆偉宸 53 審計委員會—審計師連鎖關(guān)系與公司盈余質(zhì)量—來自中國A股上市公司的經(jīng)驗證據(jù) 向銳 林融玉 77 核心員工股權(quán)激勵能夠提升公司績效嗎? 姜英兵 于雅萍 106 經(jīng)理自主權(quán)與財務(wù)報告可讀性——基于中國A股上市公司的實證研究 林燦 謝獲寶 131 政府審計降低股價同步性了嗎?——基于DID和PSM樣本匹配的檢驗 李佳 羅正英 權(quán)小鋒 CONTENTS Articles 1 The Cost of Strict IPO Screening Under Approval-Based IPO System:A Study on the Effect of the Most Stringent Issuance Examination Committee Fang Fang,Lijun Xia and Yulian Cao 25 Management Appointments and Incentives of State-Owned Enterprises in China Xing Xiao,Qingsong Liu,Kunpeng Sun and Weichen Yan 53 Audit Committee-Auditor Interlocking and Earning Quality:Evidence from Chinese A-share Listed Companies Rui Xiang and Rongyu Lin 77 Do Non-executive Employee Equity Incentives Improve Firm Performance? Yingbing Jiang and Yaping Yu 106 Managerial Discretion and Financial Reports Readability for Chinese A-share Listed Companies Can Lin and Huobao Xie 131 Does Government Audit Reduce Stock Return Synchronicity? Tests Based on DID and PSM Methods Jia Li,Zhengying Luo and Xiaofeng Quan