1 核准制下ipo从严审核的代价——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——基于中国a股上市公司的实证研究 林灿 谢获宝 131 审计降低股价同步了吗？——基于did和m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 mittee fang fang，lijun a and yulian cao 25 management appointments and incentives of state-owned enterprises in china ng ao，qingsong liu，kunpeng sun and weichen yan 53 audit mittee-auditor interlocking and earning quality：evidence from chinese a-share listed panies rui ang and rongyu lin 77 do non-executive employee equity incentives improve firm performance？ yingbing jiang and yaping yu 106 managerial discretion and finan reports readability for chinese a-share listed panies can lin and huobao e 131 does government audit reduce stock return synchronicity? tests based on did and m methods jia li，zhengying luo and aofeng quan
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