* 19 Lana Y.J. Liu, Fei Pan. The implementation of Activity-Based Costing in China: An innovation action research approach. The British Accounting Review [2007. 39 (3): 249-264 上海财经大学 C 20 Zezhong Xiao, Aixiang Pan. Developing accounting standards on the basis of a conceptual framework by the Chinese government. The International Journal of Accounting 1997. 32 (3): 279-299 北京工商大学 B 21 Shimin Chen, Yuetang Wang. Evidence from China on the value relevance of operating income vs. below-the-line items. The International Journal of Accounting 2004. 39 (4): 339-364 南京大学 B 22 Liansheng Wu, Heng Yue. Corporate tax, capital structure, and the accessibility of bank loans: Evidence from China. Journal of Banking Finance [2009. 33 (1): 30-38 北京大学 A 23 Yaping Wang, Liansheng Wu, Yunhong Yang. Does the stock market affect firm investment in China? A price informativeness perspective. Journal of Banking Finance.2009. 33 (1): 53-62 北京大学 A 24 Joseph P H Fan, T J Wong, Tianyu Zhang. Politically connected CEOs, corporate governance, and Post-IPO performance of Chinas newly partially privatized firms. Journal of Financial Economics [200784 (2): 330-357 上海财经大学 A 25 Donghua Chen, Ming Jian, Ming Xu. [Dividends for tunneling in a regulated economy: The case of China. Pacific-Basin Finance Journal 2009. 17 (2): 209-223 南京大学 B 26 Ouyang Ling-Nan. [Joint Ventures In China: Problems And Solutions. The Financial Review 1988. 23 (2): 175-181 上海财经大学 A 27 Shimin Chen, Zheng Sun, Song Tang, Donghui Wu Government intervention and investment efficiency: Evidence from China Journal of Corporate Finance 2011-4-1 上海财经大学 A 28 Charles J.P. Chen, Zengquan Li, Xijia Su, Zheng Sun Rent-seeking incentives, corporate political connections, and the control structure of private firms: Chinese evidence Journal of Corporate Finance accepted 上海财经大学 A 29 Huifa Chen, Qingliang Tang, Yihong Jiang, Zhijun Lin The Role of International Financial Reporting Standards in Accounting Quality:E
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