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Journal of Beijing Technology No. 1. 2019
摇 摇
and Business University (Social Sciences) (General No. 205)

Contents

摇 摇 ·Feature·
Some Thoughts on Chinese Accounting Standards Reform ………………………………………………… ZHANG Xinmin(1)

摇 摇 ·Capital Market & Information Disclosure of Listed Companies·(Chaired by Prof. ZHANG Xinmin)
Why Insider Trading is Rampant in M&A: An Empirical Study from Perspective of Social Relations

……………………………………………………………………………………………… CAO Ning & LI Shanmin(9)
The Role of Financial Analysts in Firms蒺 Risk鄄taking: Governance or Pressure

………………………………………………… YANG Daoguang, WANG Jinmei, GONG Ziliang & CHEN Hanwen(20)

Impact of Regional Culture on Information Disclosure of Corporate Social Responsibility: Evidence from China蒺s Listed
Companies …………………………………………………………………………………………… ZHANG Tingting(31)

摇 摇 ·Trade Economy·

Research on Key Driving Factors and Countermeasures to Improve Chinese Self鄄owned Brand Image: Based on Perspectives of
Orthopedics and Shaping Communication …………………………………… ZHANG Yi, LIU Jinping & LU Fangjie(40)

Why Research Shoppers Return to Offline Sales Channels for Purchase: Based on Perspective of Perceived Risk and
Perceived Cost …………………………………………………………… LIU Yizhi, HU Zhengyan & TANG Dingna(52)

Evaluation on Efficiency of China蒺s Department Store Listed Companies after online and offline Integration Development
………………………………………………………………………………………… GUO Xinmei & SHI Shanshan(63)

摇 摇 ·Accounting·

Research on Implementation Mechanism of Government Accounting Rules from Perspective of Contract Theory
……………………………………………………………………………… LU Junwei, BU Xiaoxia & LIU Huifang(72)

Research on the Behavior of Auditors under Differentiated Risk and Buyer蒺s Market Based on Perspective of Earnings

Manipulation between Accounting Profit and Taxable Profit in Listed Companies
……………………………………………………………… LIU Qingqing, LI Yijin, LI Yaru & CHEN Songsheng(81)

摇 摇 ·Finance and Banking·

The Impact of Inclusive Finance Level of Family on Family Entrepreneurship Decision鄄making: an Empirical Test Based on
CHFS Data ……………………………………………………………………… ZHANG Zhengping & SHI Hongling(93)
Literature Review on Impact of Tax Policy upon Enterprise Investment Behavior ………………………………… JIN Yu(103)

摇 摇 ·Hot Issues on Economy·
Facts and Mechanisms on How ODI Affects China蒺s Economic Growth Quality ………… KONG Qunxi & WANG Ziqi(112)