目录 论文 1 核准制下IPO从严审核的代价——最严发审委的发审效果研究 方芳 夏立军 曹宇莲 25 国有企业高管的选聘任命与激励机制及其影响研究 肖星 刘青松 孙鲲鹏 闫伟宸 53 审计委员会—审计师连锁关系与公司盈余质量—来自中国A股上市公司的经验证据 向锐 林融玉 77 核心员工股权激励能够提升公司绩效吗? 姜英兵 于雅萍 106 经理自主权与财务报告可读性——基于中国A股上市公司的实证研究 林灿 谢获宝 131 政府审计降低股价同步性了吗?——基于DID和PSM样本匹配的检验 李佳 罗正英 权小锋 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