目錄 論文 1 實(shí)證會(huì)計(jì)研究：“相關(guān)”抑或“因果”？ 杜興強(qiáng) 55 公司現(xiàn)金持有研究綜述 葛瑤 沈哲 李海麗 74 會(huì)計(jì)信息可比性與企業(yè)債務(wù)融資約束——基于制度環(huán)境與終極控制權(quán)視角 溫曉菲 鄔瑜駿 曲曉輝 97 產(chǎn)業(yè)政策調(diào)整異質(zhì)性、自由現(xiàn)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(huì)任職與違規(guī)行為：治理抑或庇護(hù)？ 修宗峰 龍姣玲 殷敬偉 154 數(shù)智時(shí)代的財(cái)務(wù)與會(huì)計(jì)（Ⅰ）：企業(yè)的性質(zhì) 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，F(xiàn)ree 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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