2014 文献阅读指南.docx

企业投融资和评估文献阅读和分析指南一、文献阅读和分析对论文、案例进行介绍 ，结合分析并回答以下问题：（1）研究的主要问题是什么？研究动机是什么？研究问题重要或者有兴趣吗？为什么？（2）假设的发展的逻辑性是什么？（大前提、小前提与推论各是什么）（3）论文怎样进行的研究设计？研究设计是否恰当、有效？具体结合样本（公司选择、时间跨度、特殊数据等）、模型构建、统计方法（4）研究的结论是什么？是否进行了有意义的讨论？（5）论文研究的问题是否符合企业实践？具有实践意义吗？企业如何从论文中获得启示？（6） 该论文的未来可以发展之处？或者继续研究之处？二、Reading ListCorporate Finance1 Lin, C., Y. Ma, P. Malatesta, and Y. Xuan, 2013, Corporate ownership structure and the choice between bank debt and public debt, Journal of Financial Economics, 109(2), 517-534.2 Custodio, C., M.A. Ferreira, and L. Laureano, 2013, Why are US firms using more short-term debt?, Journal of Financial Economics, 108(1), 182-212.3 McLean, R.D., and M. Zhao, 2014, The business cycle, investor sentiment, and costly external finance, The Journal of Finance, 69(3), 1377-1409.4 Ayyagari, M., A. Demirguc-Kunt, and V. Maksimovic, 2010, Formal versus informal finance: Evidence from China, The Review of Financial Studies, 23(8), 3048-3097.5 Chen, Q., X. Chen, K. Schipper, Y. Xu, and J. Xue, 2012, The sensitivity of corporate cash holdings to corporate governance, The Review of Financial Studies, 25(12), 3610-3644.6 Bo, H., Z. Huang, and C. Wang, 2011, Understanding seasoned equity offerings of Chinese listed firms, Journal of Banking and Finance, 35, 1143-1157.7 Allen, F., J. Qian, and M. Qian, 2005, Law, finance, and economic growth in China, Journal of Financial Economics, 77, 57-116.8 Richardson, S., 2006, Over-investment of free cash flow, Review of Accounting Studies, 11, 159-189.9 Ramalingegowda, S., C. Wang, and Y. Yu, 2013, The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions, The Accounting Review, 88(3), 1007-1039.10 Huang, R., and J.R. Ritter, 2009, Testing theories of capital structure and estimating the speed of adjustment, Journal of Financial and Quantitative Analysis, 44(2), 237-271.11 Fan, J.P.H., T.J. Wong, and T. Zhang, 2007, Politically connected CEOs, corporate governance, and post-IPO performance of Chinas newly partially privatized firms, Journal of Financial Economics, 84(2), 330-357.12 Tsai, Y., Y. Chen, C. Lin, and J. Hung, 2014, The effect of banking system reform on investment-cash flow sensitivity: Evidence from China, Journal of Banking and Finance, 46, 166-176.13 Chen, C., H. Shi, and H. Xu, 2014, The IPO underwriting market share in China: Do ownership and quality matter?, Journal of Banking and Finance, 46, 177-189.14 McLean, R.D., T. Zhang, and M. Zhao, 2012, Why does the law matter? Investor protection and its effects on investment, finance and growth, The Journal of Finance, 67(1), 313-350.Financial Accounting1 Armstrong, C.S., W.R. Guay, and J.P. Weber, 2010, The role of information and financial reporting in corporate governance and debt contracting, Journal of Accounting and Economics, 50(2-3), 179-234.2 Kothari, S.P., 2001, Capital markets research in accounting, Journal of Accounting and Economics, 31(1-3), 205-231.3 Healy, P.M., and K.G. Palepu, 2001, Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics, 31(1-3), 405-440.4 Dechow, P., W. Ge, and C. Schrand, 2010, Understanding earnings quality: A review of the proxies, their determinants and their consequences, Journal of Accounting and Economics, 50(2-3), 344-401.5 Chen, H., J.Z. Chen, G.J. Lobo, and Y. Wang, 2010, Association between borrower and lender state ownership and accounting conservatism, Journal of Accounting Research, 48(5), 973-1014.6 Roychowdhury, S., 2006, Earnings management through real activities manipulation, Journal of Accounting and Economics, 42(3), 335-370.7 Yang, Z., 2013, Do political connections add value to audit firms? Evidence from IPO audits in China, Contemporary Accounting Research, 30(3), 891-921.8 Chen, X., Q. Cheng, and A.K. Lo, 2013, Accounting restatement and external financing choices, Contemporary Accounting Research, 30(2), 750-779.9 Chen, Z., B. Ke, and Z. Yang, 2013, Minority shareholders control rights and the quality of corporate decisions in weak investor protection countries: A natural experiment from China, The Accounting Review, 88(4), 1211-1238.10 Balakrishnan, K., J.E. Core, and R.S. Verdi, 2014, The relation between reporting quality and financing and investment: Evidence from changes in financing capacity, Journal of Accounting Research, 52(1), 1-36.11 Shi, L., and H. Zhang, 2012, Can the Earnings fixation hypothesis explain the accrual anomaly? Review of Accounting Studies, 17(1), 1-21.12 He, X., T.J. Wong, and D. Young, 2012, Challenges for implementation of fair value accounting in emerging markets: Evidence from China, Contemporary Accounting Research, 29(2), 538-562.中文期刊1 喻坤、李治国、张晓蓉、徐剑刚，企业投资效率之谜：融资约束假说与货币政策冲击，经济研究，2014年第5期。2 魏志华、李茂良、李常青，半强制分红政策与中国上市公司分红行为，经济研究，2014年第6期。3 陈德球、魏刚、肖泽忠，法律制度效率、金融深化与家族控制权偏好，经济研究，2013年第10期。4 田利辉、张伟，政治关联影响我国上市公司长期绩效的三大效应，经济研究，2013年11期。5 王斌、张伟华，外部环境、公司成长与总部自营，管理世界，2014年第1期。6 刘行、叶康涛，金融发展、产权与企业税负，管理世界，2014年第3期。7 辛清泉、黄曼丽、易浩然，上市公司虚假陈述与独立董事监管处罚基于独立董事个体视角的分析，管理世界，2013年第5期。8 张远飞、贺小刚、连燕玲，“富则思安”吗？基于中国民营上市公司的实证分析，管理世界，2013年第7期。9 孔东民、刘莎莎、应千伟