目录
论文
1 税负刚性——计划型税收征管模式下的中国企业税负特征 刘骏 薛伟 刘峰
23 地区关系文化、反腐败政策冲击与公司创新 邓晓飞 辛宇 徐莉萍
49 会计准则变革的预期和非预期效应：内涵界定与文献梳理 贾兴飞 张先治
61 基于MC-AHP与灰色关联度的企业中文年度报告可读性综合评价体系及实证检验研究 孙文章 李延喜 朱佳玮
80 商誉减值与未来现金流 张东旭 梁德杰 周泽将
98 签字会计师注会考试经历与会计信息可比性 郑琦
CONTENTS
Articles
1 Tax Rigidity：The Characteristics of Corporate Tax Burden Under the Central-Planned Tax Administration in China Jun Liu，Wei Xue and Feng Liu
23 Regional Guanxi Culture，Anti-Corruption Policy，and Corporate Innovations Xiaofei Deng，Yu Xin and Liping Xu
49 Intended and Unintended Consequences of Accounting Standards Reforms：The Definition
and Literature Xingfei Jia and Xianzhi Zhang
61 Empirical Tests of the Comprehensive Evaluation System of Readability of Chinese Annual Reports: An Approach Based on Monte Carlo-AHP and the Degree of Grey Relationship Wenzhang Sun，Yanxi Li and Jiawei Zhu
80 Goodwill Impairment and Future Cash Flows Dongxu Zhang，Dejie Liang and Zejiang Zhou
98 Signing Auditors’ CPA Examination Records and Financial Statement Comparability Qi Zheng
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