{"id":10638,"date":"2025-05-02T13:53:00","date_gmt":"2025-05-02T13:53:00","guid":{"rendered":"https:\/\/moneycompass.com.my\/cn\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%ae%a1%e7%90%86%e5%a4%a7%e5%ad%a6%e4%bb%bb%e5%91%bd%e5%bc%a0%e8%bf%9e%e6%a0%8b%e6%95%99%e6%8e%88%e4%b8%ba%e4%bc%9a%e8%ae%a1%e5%ad%a6%e9%99%a2%e6%96%b0%e4%bb%bb%e9%99%a2\/"},"modified":"2025-05-02T13:53:00","modified_gmt":"2025-05-02T13:53:00","slug":"%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%ae%a1%e7%90%86%e5%a4%a7%e5%ad%a6%e4%bb%bb%e5%91%bd%e5%bc%a0%e8%bf%9e%e6%a0%8b%e6%95%99%e6%8e%88%e4%b8%ba%e4%bc%9a%e8%ae%a1%e5%ad%a6%e9%99%a2%e6%96%b0%e4%bb%bb%e9%99%a2","status":"publish","type":"post","link":"https:\/\/moneycompass.com.my\/cn\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%ae%a1%e7%90%86%e5%a4%a7%e5%ad%a6%e4%bb%bb%e5%91%bd%e5%bc%a0%e8%bf%9e%e6%a0%8b%e6%95%99%e6%8e%88%e4%b8%ba%e4%bc%9a%e8%ae%a1%e5%ad%a6%e9%99%a2%e6%96%b0%e4%bb%bb%e9%99%a2\/","title":{"rendered":"\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u4efb\u547d\u5f20\u8fde\u680b\u6559\u6388\u4e3a\u4f1a\u8ba1\u5b66\u9662\u65b0\u4efb\u9662\u957f"},"content":{"rendered":"<p><span class=\"legendSpanClass\">\u65b0\u52a0\u5761<\/span><span class=\"legendSpanClass\">2025\u5e745\u67082\u65e5<\/span> \/\u7f8e\u901a\u793e\/ &#8212; <a href=\"https:\/\/www.smu.edu.sg\/\" target=\"_blank\" rel=\"noopener\">\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66<\/a>(<span class=\"xn-org\">SMU<\/span>)\u5ba3\u5e03\u4efb\u547d<a href=\"https:\/\/faculty.smu.edu.sg\/profile\/liandong-zhang-716\" target=\"_blank\" rel=\"noopener\">\u5f20\u8fde\u680b\u6559\u6388<\/a>\u4e3a\u4f1a\u8ba1\u5b66\u9662(SOA)\u65b0\u4efb\u9662\u957f\uff0c\u81ea2025\u5e747\u67081\u65e5\u8d77\u751f\u6548\u3002\u5f20\u6559\u6388\u5728\u4f1a\u8ba1\u5b66\u9662\u62e5\u6709\u4e03\u5e74\u4ee5\u4e0a\u7684\u9886\u5bfc\u7ecf\u9a8c\uff0c\u4ed6\u5c06\u9886\u5bfc\u5b66\u9662\u5f00\u5c55\u4e00\u7cfb\u5217\u6218\u7565\u4e3e\u63aa\uff0c\u63d0\u5347\u5b66\u9662\u7684\u5b66\u672f\u58f0\u8a89\u548c\u5f71\u54cd\u529b\u3002<\/p>\n<div class=\"PRN_ImbeddedAssetReference\">\n<p>\n                        <a href=\"https:\/\/mma.prnewswire.com\/media\/2678648\/Professor_Zhang_Liandong_Dean_School_Accountancy__SOA__SMU.html\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<p>                        \n                <\/p>\n<\/div>\n<p>\u6b64\u4efb\u547d\u7531SMU\u524d\u4efb\u6559\u52a1\u957f\u67ef\u83ab\u897f\u6559\u6388(<span class=\"xn-person\">Timothy Clark<\/span>)\u7275\u5934\u7684\u5168\u7403\u9074\u9009\u7a0b\u5e8f\uff0c\u4ece2024\u5e741\u6708\u5f00\u59cb\u7ecf\u8fc7\u5168\u9762\u8bc4\u4f30\u540e\u786e\u5b9a\u7684\uff0c\u5e76\u83b7\u5f97SMU\u8463\u4e8b\u4f1a\u3001\u6559\u804c\u5458\u5de5\u4ee5\u53ca\u4e3b\u8981\u5229\u76ca\u76f8\u5173\u8005\u7684\u652f\u6301\u3002<\/p>\n<p>SMU\u65b0\u4efb\u6559\u52a1\u957f\u9648\u91d1\u6a11(<span class=\"xn-person\">Alan Chan<\/span>)\u6559\u6388\u8868\u793a\uff1a&#8221;\u5f20\u8fde\u680b\u6559\u6388\u662f\u4e00\u4f4d\u5353\u6709\u6210\u5c31\u7684\u5b66\u8005\uff0c\u5728\u8d22\u52a1\u62a5\u544a\u3001\u516c\u53f8\u6cbb\u7406\u548c\u7a0e\u52a1\u9886\u57df\u5177\u6709\u56fd\u9645\u516c\u8ba4\u7684\u6743\u5a01\u5f71\u54cd\u529b\u3002\u4ed6\u8fd8\u662f\u656c\u4e1a\u7684\u6559\u80b2\u8005\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5b66\u672f\u9886\u8896\uff0c\u83b7\u5f97\u4e86\u540c\u4e8b\u4eec\u7684\u5c0a\u656c\u3002\u6211\u4eec\u76f8\u4fe1\u4f1a\u8ba1\u5b66\u9662\u5728\u5f20\u6559\u6388\u7684\u9886\u5bfc\u4e0b\uff0c\u5c06\u7ee7\u7eed\u6500\u767b\u65b0\u7684\u9ad8\u5cf0\u3002&#8221;<\/p>\n<p>\u7ecf\u9a8c\u4e0e\u6210\u5c31<\/p>\n<p>\u81ea2017\u5e74\u4ee5\u6765\uff0c\u5f20\u6559\u6388\u4e00\u76f4\u662f\u4f1a\u8ba1\u5b66\u9662\u7ba1\u7406\u56e2\u961f\u7684\u6838\u5fc3\u6210\u5458\uff0c2017\u5e74\u81f32023\u5e74\u62c5\u4efb\u7814\u7a76\u526f\u9662\u957f\uff0c2023\u5e74\u8d77\u51fa\u4efb\u526f\u9662\u957f\u3002\u4efb\u804c\u671f\u95f4\uff0c\u4ed6\u5728\u5236\u5b9a\u548c\u6267\u884c\u4f1a\u8ba1\u5b66\u9662\u7684\u6559\u80b2\u548c\u7814\u7a76\u6218\u7565\u3001\u63d0\u5347\u5b66\u9662\u7684\u56fd\u9645\u77e5\u540d\u5ea6\u4ee5\u53ca\u4fc3\u8fdb\u5b66\u672f\u5353\u8d8a\u65b9\u9762\u53d1\u6325\u4e86\u5173\u952e\u4f5c\u7528\u3002\u5728\u4ed6\u7684\u9886\u5bfc\u4e0b\uff0c\u4f1a\u8ba1\u5b66\u9662\u53d6\u5f97\u4e86\u591a\u9879\u91cc\u7a0b\u7891\u5f0f\u6210\u5c31\uff0c\u5305\u62ec2017\u5e74\u63a8\u51fa\u9996\u4e2a\u535a\u58eb\u5b66\u4f4d\u8bfe\u7a0b\uff0c\u4ee5\u53ca2019\u5e74\u4e0e\u4e2d\u56fd\u4eba\u6c11\u5927\u5b66\u5408\u4f5c\u5f00\u8bbe\u53cc\u5b66\u4f4d\u535a\u58eb\u8bfe\u7a0b\uff0c\u8fd9\u4e24\u9879\u6210\u5c31\u63d0\u5347\u4e86\u5b66\u9662\u7684\u5b66\u672f\u5730\u4f4d\u3002\u4ed6\u7684\u8f9b\u52e4\u52aa\u529b\u4e5f\u63a8\u52a8\u4e86\u5b66\u9662\u5728\u6768\u767e\u7ff0\u5927\u5b66(BYU)\u4f1a\u8ba1\u5b66\u9662\u6392\u540d\u4e2d\u7684\u63d0\u5347\u3002<\/p>\n<p>\u6770\u51fa\u5b66\u8005<\/p>\n<p>\u5f20\u6559\u6388\u662f\u56fd\u9645\u77e5\u540d\u5b66\u8005\uff0c\u5176\u7814\u7a76\u9886\u57df\u5305\u62ec\u8d22\u52a1\u62a5\u544a\u4e0e\u62ab\u9732\u3001\u516c\u53f8\u6cbb\u7406\u548c\u7a0e\u52a1\u3002\u4ed6\u5728\u300aContemporary Accounting Research\u300b\u3001\u300aJournal of Accounting Research\u300b\u3001\u300aJournal of Accounting and Economics\u300b\u3001\u300aReview of Accounting Studies\u300b\u3001\u300aThe Accounting Review\u300b\u548c\u300aJournal of Financial Economics\u300b\u7b49\u9876\u7ea7\u671f\u520a\u4e0a\u53d1\u8868\u4e86\u5927\u91cf\u8bba\u6587\uff0c\u6210\u679c\u6590\u7136\u3002\u4ed6\u7684\u7814\u7a76\u5728\u5b66\u672f\u548c\u793e\u4f1a\u5c42\u9762\u90fd\u4ea7\u751f\u4e86\u91cd\u5927\u5f71\u54cd\uff0c\u5e76\u5c61\u83b7\u6b8a\u8363\uff0c\u5305\u62ec2024\u5e74Moskowitz\u5956\u8363\u8a89\u63d0\u540d\u3002\u4ed6\u8fd8\u53d7\u9080\u5728\u4f17\u591a\u9876\u5c16\u5927\u5b66\u53d1\u8868\u4e3b\u9898\u6f14\u8bb2\u3002<\/p>\n<p>\u9664\u4e86\u7814\u7a76\u5de5\u4f5c\uff0c\u5f20\u6559\u6388\u8fd8\u62c5\u4efb\u91cd\u8981\u7684\u7f16\u8f91\u804c\u52a1\uff0c\u5305\u62ec\u300aAsia-Pacific Journal of Accounting and Economics\u300b\u526f\u4e3b\u7f16\uff082015\u5e74\u8d77\u62c5\u4efb\uff09\uff0c\u300aInternational Review of Finance\u300b\u526f\u4e3b\u7f16\uff082023 \u5e74\u8d77\uff09\uff0c\u4ee5\u53ca\u300aCorporate Governance: An International Review\u300b\u4e3b\u7f16\uff08\u81ea2020\u5e74\u8d77\uff09\u3002\u5176\u6df1\u539a\u7684\u5b66\u672f\u9020\u8be3\u548c\u7f16\u8f91\u9886\u5bfc\u529b\u8fdb\u4e00\u6b65\u5de9\u56fa\u4e86\u4ed6\u5728\u8be5\u9886\u57df\u7684\u58f0\u8a89\u3002<\/p>\n<p>\u5f20\u6559\u6388\u5c31\u5176\u88ab\u4efb\u547d\u4e3a\u4f1a\u8ba1\u5b66\u9662\u65b0\u4efb\u9662\u957f\u8868\u793a\uff1a&#8221;\u6211\u5f88\u8363\u5e78\u80fd\u63a5\u53d7\u8fd9\u4e00\u804c\u4f4d\uff0c\u611f\u8c22\u6821\u65b9\u9886\u5bfc\u548c\u540c\u4e8b\u4eec\u5bf9\u6211\u7684\u4fe1\u4efb\u3002\u4f5c\u4e3a\u9662\u957f\uff0c\u6211\u5c06\u81f4\u529b\u4e8e\u57f9\u80b2\u5353\u8d8a\u7684\u6559\u5b66\u4e0e\u7814\u7a76\u6587\u5316\uff0c\u5e26\u9886\u5b66\u9662\u4e3a\u793e\u4f1a\u505a\u51fa\u66f4\u5927\u7684\u8d21\u732e\u3002\u6211\u4eec\u5c06\u5171\u540c\u53d1\u6325\u81ea\u8eab\u4f18\u52bf\uff0c\u52aa\u529b\u5728\u4f1a\u8ba1\u9886\u57df\u53ca\u5176\u4ed6\u65b9\u9762\u4ea7\u751f\u6df1\u8fdc\u5f71\u54cd\u3002&#8221;<\/p>\n<p>\u5f20\u6559\u6388\u7684\u4efb\u547d\u6807\u5fd7\u7740\u4f1a\u8ba1\u5b66\u9662\u7684\u4e00\u4e2a\u65b0\u7bc7\u7ae0\uff0c\u4ed6\u5c06\u4e0eSMU\u7684\u9ad8\u5c42\u7ba1\u7406\u56e2\u961f\u3001\u6559\u804c\u5458\u5de5\u548c\u5b66\u751f\u7d27\u5bc6\u5408\u4f5c\uff0c\u5f3a\u5316\u6559\u80b2\u4f53\u7cfb\u4e0e\u7814\u7a76\u4ea7\u51fa\uff0c\u63a8\u52a8\u5b66\u9662\u7684\u53d1\u5c55\u3002<\/p>\n<p>\u5173\u4e8e\u5f20\u8fde\u680b\u6559\u6388<\/p>\n<p>\u5f20\u6559\u6388\u4e8e2008\u5e74\u5728\u5357\u6d0b\u7406\u5de5\u5927\u5b66\u83b7\u5f97\u4f1a\u8ba1\u5b66\u535a\u58eb\u5b66\u4f4d\uff0c\u5e76\u5728\u5eb7\u8003\u8fea\u4e9a\u5927\u5b66\u7ea6\u7ff0-\u83ab\u5c14\u68ee\u5546\u5b66\u9662\u4ee5\u52a9\u7406\u6559\u6388\u7684\u8eab\u4efd\u5f00\u542f\u4e86\u5b66\u672f\u751f\u6daf\u30022016\u5e74\uff0c\u4ed6\u6210\u4e3a\u9999\u6e2f\u57ce\u5e02\u5927\u5b66\u7684\u6b63\u6559\u6388\uff0c\u968f\u540e\u4e8e2017\u5e74\u52a0\u5165SMU\u3002\u4ed6\u4ee5\u4e00\u9897\u70ed\u5ff1\u4e4b\u5fc3\u6295\u8eab\u6559\u80b2\u4e8b\u4e1a\uff0c\u62e5\u6709\u4e30\u5bcc\u7684\u672c\u79d1\u548c\u7814\u7a76\u751f\u6559\u5b66\u7ecf\u9a8c\uff0c\u6307\u5bfc\u4f17\u591a\u5b66\u751f\u8fdb\u884c\u5b66\u672f\u63a2\u7d22\u3002<\/p>\n<p>###<\/p>\n<p>\u5173\u4e8e\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66<\/p>\n<p>\u4f5c\u4e3a\u4e9a\u6d32\u7684\u9876\u5c16\u9ad8\u7b49\u5b66\u5e9c\uff0c\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u4ee5\u5176\u4e16\u754c\u7ea7\u7684\u7814\u7a76\u6c34\u5e73\u548c\u5353\u8d8a\u7684\u6559\u5b66\u8d28\u91cf\u4eab\u8a89\u5168\u7403\u3002\u8be5\u6821\u6210\u7acb\u4e8e2000\u5e74\uff0c\u5176\u4f7f\u547d\u662f\u5f00\u5c55\u5177\u6709\u5168\u7403\u5f71\u54cd\u529b\u7684\u524d\u6cbf\u7814\u7a76\uff0c\u5e76\u57f9\u517b\u77e5\u8bc6\u7ecf\u6d4e\u65f6\u4ee3\u6240\u9700\u7684\u5168\u9762\u53d1\u5c55\u3001\u5bcc\u6709\u521b\u9020\u529b\u548c\u4f01\u4e1a\u5bb6\u7cbe\u795e\u7684\u9886\u5bfc\u8005\u3002\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u7684\u6559\u80b2\u4ee5\u9ad8\u5ea6\u4e92\u52a8\u3001\u534f\u4f5c\u548c\u57fa\u4e8e\u9879\u76ee\u7684\u5b66\u4e60\u6a21\u5f0f\u800c\u8457\u79f0\u3002\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u62e5\u6709\u8d85\u8fc713,000\u540d\u5b66\u751f\uff0c\u5305\u62ec\u672c\u79d1\u751f\u3001\u4e13\u4e1a\u7814\u7a76\u751f\u548c\u7814\u7a76\u751f\u7814\u7a76\u8bfe\u7a0b\u4e13\u4e1a\u7684\u5b66\u751f\uff0c\u4e0b\u8bbe\u516b\u6240\u5b66\u9662\uff1a\u4f1a\u8ba1\u5b66\u9662\u3001\u674e\u5149\u524d\u5546\u5b66\u9662\u3001\u7ecf\u6d4e\u5b66\u9662\u3001\u8ba1\u7b97\u673a\u4e0e\u4fe1\u606f\u7cfb\u7edf\u5b66\u9662\u3001\u6768\u90a6\u5b5d\u6cd5\u5b66\u9662\u3001\u793e\u4f1a\u79d1\u5b66\u5b66\u9662\u3001\u7efc\u5408\u5b66\u79d1\u5b66\u9662\u548c\u7814\u7a76\u751f\u7814\u7a76\u8bfe\u7a0b\u5b66\u9662\u3002\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u5404\u5b66\u9662\u63d0\u4f9b\u6db5\u76d6\u5404\u5b66\u79d1\u9886\u57df\u7684\u5b66\u58eb\u3001\u7855\u58eb\u548c\u535a\u58eb\u5b66\u4f4d\u8bfe\u7a0b\uff0c\u5e76\u9f13\u52b1\u8de8\u5b66\u79d1\u7814\u7a76\uff0c\u4ee5\u57f9\u517b\u590d\u5408\u578b\u4eba\u624d\u3002\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u5f00\u5c55\u4e25\u8c28\u3001\u9ad8\u5f71\u54cd\u529b\u7684\u591a\u5b66\u79d1\u548c\u8de8\u5b66\u79d1\u7814\u7a76\uff0c\u5c24\u5176\u5173\u6ce8\u5177\u6709\u5168\u7403\u610f\u4e49\u7684\u4e9a\u6d32\u8bae\u9898\u3002\u8be5\u6821\u7684\u6559\u7814\u4eba\u5458\u4e0e\u5168\u7403\u9876\u5c16\u5b66\u8005\u3001\u9ad8\u6821\uff0c\u4ee5\u53ca\u5546\u754c\u548c\u516c\u5171\u90e8\u95e8\u4fdd\u6301\u5bc6\u5207\u5408\u4f5c\u3002\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u7684\u73b0\u4ee3\u5316\u57ce\u5e02\u6821\u56ed\u4f4d\u4e8e\u65b0\u52a0\u5761\u5e02\u4e2d\u5fc3\u7684\u6838\u5fc3\u5730\u5e26\uff0c\u4fc3\u8fdb\u4e86\u4e0e\u5546\u754c\u3001\u653f\u5e9c\u548c\u66f4\u5e7f\u6cdb\u793e\u533a\u7684\u6218\u7565\u8054\u7cfb\u3002\u7f51\u5740\uff1a<a href=\"https:\/\/www.smu.edu.sg\/\" target=\"_blank\" rel=\"noopener\">www.smu.edu.sg<\/a><\/p>\n<p>2025\u5e74\uff0c\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u8fce\u6765\u5efa\u682125\u5468\u5e74\u3002\u591a\u5e74\u6765\uff0c\u8be5\u6821\u59cb\u7ec8\u81f4\u529b\u4e8e\u5b9e\u73b0\u63a8\u52a8\u521b\u65b0\u3001\u8de8\u8d8a\u754c\u9650\u548c\u6539\u53d8\u4eba\u751f\u7684\u613f\u666f\u3002<\/p>\n<div class=\"PRN_ImbeddedAssetReference\">\n<p>\n                        <a href=\"https:\/\/mma.prnewswire.com\/media\/2214752\/Singapore_Management_University_Logo.html\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<p>                        \n                <\/p>\n<\/div>\n<p>SOURCE  <span class=\"xn-org\">Singapore Management University<\/span> (<span class=\"xn-org\">SMU<\/span>)<\/p>","protected":false},"excerpt":{"rendered":"<p>\u65b0\u52a0\u57612025\u5e745\u67082\u65e5 \/\u7f8e\u901a\u793e\/ &#8212; \u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66(SMU)\u5ba3\u5e03\u4efb\u547d\u5f20\u8fde\u680b\u6559\u6388\u4e3a\u4f1a\u8ba1\u5b66\u9662(SOA)\u65b0\u4efb\u9662\u957f\uff0c\u81ea2025\u5e747\u67081\u65e5\u8d77\u751f\u6548\u3002\u5f20\u6559\u6388\u5728\u4f1a\u8ba1\u5b66\u9662\u62e5\u6709\u4e03\u5e74\u4ee5\u4e0a\u7684\u9886\u5bfc\u7ecf\u9a8c\uff0c\u4ed6\u5c06\u9886\u5bfc\u5b66\u9662\u5f00\u5c55\u4e00\u7cfb\u5217\u6218\u7565\u4e3e\u63aa\uff0c\u63d0\u5347\u5b66\u9662\u7684\u5b66\u672f\u58f0\u8a89\u548c\u5f71\u54cd\u529b\u3002 \u6b64\u4efb\u547d\u7531SMU\u524d\u4efb\u6559\u52a1\u957f\u67ef\u83ab\u897f\u6559\u6388(Timothy Clark)\u7275\u5934\u7684\u5168\u7403\u9074\u9009\u7a0b\u5e8f\uff0c\u4ece2024\u5e741\u6708\u5f00\u59cb\u7ecf\u8fc7\u5168\u9762\u8bc4\u4f30\u540e\u786e\u5b9a\u7684\uff0c\u5e76\u83b7\u5f97SMU\u8463\u4e8b\u4f1a\u3001\u6559\u804c\u5458\u5de5\u4ee5\u53ca\u4e3b\u8981\u5229\u76ca\u76f8\u5173\u8005\u7684\u652f\u6301\u3002 SMU\u65b0\u4efb\u6559\u52a1\u957f\u9648\u91d1\u6a11(Alan Chan)\u6559\u6388\u8868\u793a\uff1a&#8221;\u5f20\u8fde\u680b\u6559\u6388\u662f\u4e00\u4f4d\u5353\u6709\u6210\u5c31\u7684\u5b66\u8005\uff0c\u5728\u8d22\u52a1\u62a5\u544a\u3001\u516c\u53f8\u6cbb\u7406\u548c\u7a0e\u52a1\u9886\u57df\u5177\u6709\u56fd\u9645\u516c\u8ba4\u7684\u6743\u5a01\u5f71\u54cd\u529b\u3002\u4ed6\u8fd8\u662f\u656c\u4e1a\u7684\u6559\u80b2\u8005\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5b66\u672f\u9886\u8896\uff0c\u83b7\u5f97\u4e86\u540c\u4e8b\u4eec\u7684\u5c0a\u656c\u3002\u6211\u4eec\u76f8\u4fe1\u4f1a\u8ba1\u5b66\u9662\u5728\u5f20\u6559\u6388\u7684\u9886\u5bfc\u4e0b\uff0c\u5c06\u7ee7\u7eed\u6500\u767b\u65b0\u7684\u9ad8\u5cf0\u3002&#8221; \u7ecf\u9a8c\u4e0e\u6210\u5c31 \u81ea2017\u5e74\u4ee5\u6765\uff0c\u5f20\u6559\u6388\u4e00\u76f4\u662f\u4f1a\u8ba1\u5b66\u9662\u7ba1\u7406\u56e2\u961f\u7684\u6838\u5fc3\u6210\u5458\uff0c2017\u5e74\u81f32023\u5e74\u62c5\u4efb\u7814\u7a76\u526f\u9662\u957f\uff0c2023\u5e74\u8d77\u51fa\u4efb\u526f\u9662\u957f\u3002\u4efb\u804c\u671f\u95f4\uff0c\u4ed6\u5728\u5236\u5b9a\u548c\u6267\u884c\u4f1a\u8ba1\u5b66\u9662\u7684\u6559\u80b2\u548c\u7814\u7a76\u6218\u7565\u3001\u63d0\u5347\u5b66\u9662\u7684\u56fd\u9645\u77e5\u540d\u5ea6\u4ee5\u53ca\u4fc3\u8fdb\u5b66\u672f\u5353\u8d8a\u65b9\u9762\u53d1\u6325\u4e86\u5173\u952e\u4f5c\u7528\u3002\u5728\u4ed6\u7684\u9886\u5bfc\u4e0b\uff0c\u4f1a\u8ba1\u5b66\u9662\u53d6\u5f97\u4e86\u591a\u9879\u91cc\u7a0b\u7891\u5f0f\u6210\u5c31\uff0c\u5305\u62ec2017\u5e74\u63a8\u51fa\u9996\u4e2a\u535a\u58eb\u5b66\u4f4d\u8bfe\u7a0b\uff0c\u4ee5\u53ca2019\u5e74\u4e0e\u4e2d\u56fd\u4eba\u6c11\u5927\u5b66\u5408\u4f5c\u5f00\u8bbe\u53cc\u5b66\u4f4d\u535a\u58eb\u8bfe\u7a0b\uff0c\u8fd9\u4e24\u9879\u6210\u5c31\u63d0\u5347\u4e86\u5b66\u9662\u7684\u5b66\u672f\u5730\u4f4d\u3002\u4ed6\u7684\u8f9b\u52e4\u52aa\u529b\u4e5f\u63a8\u52a8\u4e86\u5b66\u9662\u5728\u6768\u767e\u7ff0\u5927\u5b66(BYU)\u4f1a\u8ba1\u5b66\u9662\u6392\u540d\u4e2d\u7684\u63d0\u5347\u3002 \u6770\u51fa\u5b66\u8005 \u5f20\u6559\u6388\u662f\u56fd\u9645\u77e5\u540d\u5b66\u8005\uff0c\u5176\u7814\u7a76\u9886\u57df\u5305\u62ec\u8d22\u52a1\u62a5\u544a\u4e0e\u62ab\u9732\u3001\u516c\u53f8\u6cbb\u7406\u548c\u7a0e\u52a1\u3002\u4ed6\u5728\u300aContemporary Accounting Research\u300b\u3001\u300aJournal of Accounting Research\u300b\u3001\u300aJournal of Accounting and Economics\u300b\u3001\u300aReview of Accounting Studies\u300b\u3001\u300aThe Accounting Review\u300b\u548c\u300aJournal of Financial Economics\u300b\u7b49\u9876\u7ea7\u671f\u520a\u4e0a\u53d1\u8868\u4e86\u5927\u91cf\u8bba\u6587\uff0c\u6210\u679c\u6590\u7136\u3002\u4ed6\u7684\u7814\u7a76\u5728\u5b66\u672f\u548c\u793e\u4f1a\u5c42\u9762\u90fd\u4ea7\u751f\u4e86\u91cd\u5927\u5f71\u54cd\uff0c\u5e76\u5c61\u83b7\u6b8a\u8363\uff0c\u5305\u62ec2024\u5e74Moskowitz\u5956\u8363\u8a89\u63d0\u540d\u3002\u4ed6\u8fd8\u53d7\u9080\u5728\u4f17\u591a\u9876\u5c16\u5927\u5b66\u53d1\u8868\u4e3b\u9898\u6f14\u8bb2\u3002 \u9664\u4e86\u7814\u7a76\u5de5\u4f5c\uff0c\u5f20\u6559\u6388\u8fd8\u62c5\u4efb\u91cd\u8981\u7684\u7f16\u8f91\u804c\u52a1\uff0c\u5305\u62ec\u300aAsia-Pacific Journal of Accounting and Economics\u300b\u526f\u4e3b\u7f16\uff082015\u5e74\u8d77\u62c5\u4efb\uff09\uff0c\u300aInternational Review of Finance\u300b\u526f\u4e3b\u7f16\uff082023 \u5e74\u8d77\uff09\uff0c\u4ee5\u53ca\u300aCorporate Governance: An International Review\u300b\u4e3b\u7f16\uff08\u81ea2020\u5e74\u8d77\uff09\u3002\u5176\u6df1\u539a\u7684\u5b66\u672f\u9020\u8be3\u548c\u7f16\u8f91\u9886\u5bfc\u529b\u8fdb\u4e00\u6b65\u5de9\u56fa\u4e86\u4ed6\u5728\u8be5\u9886\u57df\u7684\u58f0\u8a89\u3002 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2025\u5e74\uff0c\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u8fce\u6765\u5efa\u682125\u5468\u5e74\u3002\u591a\u5e74\u6765\uff0c\u8be5\u6821\u59cb\u7ec8\u81f4\u529b\u4e8e\u5b9e\u73b0\u63a8\u52a8\u521b\u65b0\u3001\u8de8\u8d8a\u754c\u9650\u548c\u6539\u53d8\u4eba\u751f\u7684\u613f\u666f\u3002 SOURCE Singapore Management University [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":10639,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-10638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pr-newswire"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u65b0\u52a0\u5761\u7ba1\u7406\u5927\u5b66\u4efb\u547d\u5f20\u8fde\u680b\u6559\u6388\u4e3a\u4f1a\u8ba1\u5b66\u9662\u65b0\u4efb\u9662\u957f - Money Compass CN<\/title>\n<meta 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Chan)\u6559\u6388\u8868\u793a\uff1a&#8221;\u5f20\u8fde\u680b\u6559\u6388\u662f\u4e00\u4f4d\u5353\u6709\u6210\u5c31\u7684\u5b66\u8005\uff0c\u5728\u8d22\u52a1\u62a5\u544a\u3001\u516c\u53f8\u6cbb\u7406\u548c\u7a0e\u52a1\u9886\u57df\u5177\u6709\u56fd\u9645\u516c\u8ba4\u7684\u6743\u5a01\u5f71\u54cd\u529b\u3002\u4ed6\u8fd8\u662f\u656c\u4e1a\u7684\u6559\u80b2\u8005\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5b66\u672f\u9886\u8896\uff0c\u83b7\u5f97\u4e86\u540c\u4e8b\u4eec\u7684\u5c0a\u656c\u3002\u6211\u4eec\u76f8\u4fe1\u4f1a\u8ba1\u5b66\u9662\u5728\u5f20\u6559\u6388\u7684\u9886\u5bfc\u4e0b\uff0c\u5c06\u7ee7\u7eed\u6500\u767b\u65b0\u7684\u9ad8\u5cf0\u3002&#8221; \u7ecf\u9a8c\u4e0e\u6210\u5c31 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