TABLE OF CONTENTS :
1. Cannot investors really price the book-tax differences correctly? Evidence from accelerated depreciation policies
2. State-owned asset management reform and corporate cash holdings: study on central enterprise income distribution policy
3. Is integrated auditing superior to separate auditing? Evidence from China
4. Do bond market participants care about directors’ and officers’ liability insurance?——Empirical evidence based on the pricing of corporate bonds
5. Customer relationships in the consolidated financial statements: recognition and value relevance
6. Could regulatory information disclosure impact the behaviour of corporate over-financialization? Evidence from Chinese comment letters