目录 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CONTENTSArticles1 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 Cao25 Management Appointments and Incentives of State-Owned Enterprises in China Xing Xiao，Qingsong Liu，Kunpeng Sun and Weichen Yan53 Audit Committee-Auditor Interlocking and Earning Quality：Evidence from Chinese A-share Listed Companies Rui Xiang and Rongyu Lin77 Do Non-executive Employee Equity Incentives Improve Firm Performance？ Yingbing Jiang and Yaping Yu106 Managerial Discretion and Financial Reports Readability for Chinese A-share Listed Companies Can Lin and Huobao Xie131 Does Government Audit Reduce Stock Return Synchronicity? Tests Based on DID and PSM Methods Jia Li，Zhengying Luo and Xiaofeng Quan
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