目錄
論文
1 實證會計研究：“相關”抑或“因果”？
杜興強
55 公司現金持有研究綜述
葛瑤 沈哲 李海麗
74 會計信息可比性與企業(yè)債務融資約束——基于制度環(huán)境與終極控制權視角
溫曉菲 鄔瑜駿 曲曉輝
97 產業(yè)政策調整異質性、自由現金流與企業(yè)募集資金投向變更
何玲 鐘廷勇 干勝道
121 企業(yè)家商會任職與違規(guī)行為：治理抑或庇護？
修宗峰 龍姣玲 殷敬偉
154 數智時代的財務與會計（Ⅰ）：企業(yè)的性質
劉峰 郭婷 蘇雅拉巴特爾
CONTENTS
Articles
1 Positive Accounting Research：“Correlation”or“Causality”?
Xingqiang Du
55 A Review of the Literature on Corporate Cash Holding
Yao Ge，Zhe Shen and Haili Li
74 Accounting Information Comparability and Enterprise Debt Financing Constraints: Evidence from the Perspectives of Institutional Environment and Ultimate Control
Xiaofei Wen，Yujun Wu and Xiaohui Qu
97 Heterogeneous Adjustments in Industrial Policies，Free Cash Flow，and Changes in Investment Plans that Use Newly Raised Funds
Ling He，Tingyong Zhong and Shengdao Gan
121 Founders’ Affiliations with Chambers of Commerce and Regulation Violations: Governance or Harborage?
Zongfeng Xiu，Jiaoling Long and Jingwei Yin
154 Finance and Accounting in the Digital Intelligence Era(PartⅠ): The Nature of Corporations
Feng Liu，Ting Guo and SuYaLaBaTeEr
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