目录
论文
1 实证会计研究：“相关”抑或“因果”？
杜兴强
55 公司现金持有研究综述
葛瑶 沈哲 李海丽
74 会计信息可比性与企业债务融资约束——基于制度环境与终极控制权视角
温晓菲 邬瑜骏 曲晓辉
97 产业政策调整异质性、自由现金流与企业募集资金投向变更
何玲 钟廷勇 干胜道
121 企业家商会任职与违规行为：治理抑或庇护？
修宗峰 龙姣玲 殷敬伟
154 数智时代的财务与会计（Ⅰ）：企业的性质
刘峰 郭婷 苏雅拉巴特尔
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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