目录 论文 1 当代会计研究主题、方法及中国的国际化进展——基于国际会计期刊五年文章的统计分析 张先治 晏超 孙枭飞 项云 20 基于信息生态链的企业会计数据平台构建研究 陈少华 户青 陈菡 33 公允价值计量层次适用性研究——来自中国投资性房地产的经验证据 张国华 张瑞丽 49 盈余管理对企业投资决策的影响——基于应计盈余管理和真实盈余管理的研究 顾鸣润 杨继伟 余怒涛 70 商誉减值与高管薪酬——来自中国A股市场的经验证据 卢煜 曲晓辉 89 新时期员工持股计划与“搭便车”问题研究 呼建光 毛志宏 104 家族和谐、股权集中度与家族企业绩效 郑毅 张雪微 孙赫 122 机会不平等下的家族企业融资决策与审计需求──来自中国家族上市公司的经验证据 石水平 韩晴 范海峰 146 利益相关者结构及其企业价值创造框图构建 娄桂莲 董淑兰 CONTENTS Articles 1 Research Issues and Methods of Contemporary Accounting Research and the Progress in Internationalizing Accounting Research in China:An Analysis of Research Articles in International Accounting Journals During 2009-2013 Xianzhi Zhang,Chao Yan,Xiaofei Sun and Yun Xiang 20 Enterprise Accounting Data Platform Construction Based Accounting Information Ecological Chain Shaohua Chen,Qing Hu and Han Chen 33 The Applicability of the Levels of Fair Value Inputs:The Pegging Analysis on Fair Value Measured Investment Property in China Guohua Zhang and Ruili Zhang 49 Earnings Management and Investment Decisions:From the Perspectives of Accrual-Based and Real Earnings Management Mingrun Gu,Jiwei Yang and Nutao Yu 70 Goodwill Impairment and Management Compensation:Empirical Evidence from Chinese A-Share Market Yu Lu and Xiaohui Qu 89 Employee Stock Ownership Plan and Free Rider Problem in the New Era Jianguang Hu and Zhihong Mao 104 Family Harmony,Ownership Concentration,and Corporate Performance of Family Business Yi Zheng,Xuewei Zhang and He Sun 122 Family Business Financing Decisions and the Demand for Auditing in the Presence of Opportunity Inequality:Evidence from Listed Family Firms in China Shuiping Shi,Qing Han and Haifeng Fan 146 A Framework of Stakeholder Structure and Corporate Value Creation Guilian Lou and Shulan Dong