目录 论文 1 数字经济背景下上市公司自媒体信息披露:研究述评与展望 黄宏斌 张玥杨 孙雅妮 36 卖空能约束企业集团的债务资本扩张吗? 刘斌 李浩然 甘露 57 绿色信贷政策与企业税收规避 赵静 黄敬昌 司徒海莹 林斌 80 企业战略差异度对预算执行偏差的影响研究—基于自愿披露的预算信息有效性视角 刘凌冰 刘昱 赵丹 112 企业的商誉减值行为能够提高管理层盈余预测准确性吗? 张金若 隆雨 135 企业的碳承诺会影响审计费用吗?—— 一个准自然实验 张国清 邓凯琳 160 控股股东“清仓式”股权质押下的减持动因、路径及后果研究—以印纪传媒为例 韩玉玲 郑琳青 李万福 刘梦环 Articles 1 Disclosure on Self-Media by Listed Companies in the Digital Economy:A Literature Review and Prospects for Future Research Hongbin Huang,Yueyang Zhang and Yani Sun 36 Does Short Selling Restrain the Expansion of Debt Financing in Corporate Groups? Bin Liu,Haoran Li and Lu Gan 57 The Green Credit Policy and Corporate Tax Avoidance Jing Zhao,Jingchang Huang,Haiying Situ and Bin Lin 80 The Impact of Corporate Differentiation Strategy on Budget Deviations—From the Perspective of Voluntary Disclosure on Budget Information Lingbing Liu,Yu Liu and Dan Zhao 112 Can Goodwill Impairment Improve the Accuracy of Management Earnings Forecast? Jinruo Zhang and Yu Long 135 Do Corporates’ Commitments to Carbon Neutrality and Carbon Peak Goals Affect Audit Fees?—A Quasi-Natural Experiment Guoqing Zhang and Kailin Deng 160 Motivations,Path,and Consequences of “Clearance-Style” Share Pledging by Controlling Shareholders:the Case of Yinjichuanmei Yuling Han,Linqing Zheng,Wanfu Li and Menghuan Liu