CONTENTS

Economic Consequences of Global Accounting Standards Convergence: A Framework

YEKangtaoZANGWenjiao(3)

Does Local Governors’ Accountability Audit of Natural Resource Affect Earnings Management for Listed Companies?

LIUWenjunXIEBangsheng(13)

Accounting Robustness，Investors Sentiment and Asset Mispricing

ZHANGJingWANGShengnianWUChunxian(24)

Executive’s Investment Bank Experience, Policy Opportunity and Corporate Financialization

XUGang(33)

Study on the Contributing Factors of China’s Transfer Income Inequality

YANGTianyu(42)

Dynamics Influencing Factors of Multidimensional Poverty in Rural Family: An Analysis Based on Hubei Data

WANGWeiWUHaitaoPENGJiquan(51)

County Fiscal-financial Services and Industrial Structure Upgrading: A Comparative Study Based on the Data of 1772 Counties

ZHANGLin(61)

Why Is Regional Environmental Regulation Policies Different? A New Explanation for the Inter-regional Trade Cost

CHENQiangyuanLIXiaopingCAOHui(73)

Recent Progress in Transfer Pricing of Multinational Enterprises and Tax Benefit Attribution within Different Countries

PANGFengxiMIBing(84)

Does Public Environmental Expenditure Help to Achieve an Economic and Environmental Win-win Situation?

JIANGNan(95)

The Effect of Social Stability Examination on Local Governments’ Public Expenditure Structure

XIEShunWANGTianwei(104)

The Effect of Export Information Network on Firms’ Export Duration

XUHelianLIUTingWANGHaicheng(115)

Study on China’s Foreign Trade Patterns from the Perspectives of Carbon Emissions

YULiliYUANJin(126)

The Evolution of A-share Listed Companies’ Ultimate Ownership Structure：A Comparative Analysis Based on the Data of 2010 and 2016

ZHUQiaolingLONGLiang(134)

Life Cycle, Executive Compensation Incentive and Corporate Innovation Investment: Evidence from Chinese Growth Enterprise Market

GUFengZHANGLinZHANGFengyuan(146)