近日,教育部正式公布了第八届高等学校科学研究优秀成果奖(人文社会科学)的评选结果。我校有22项成果获奖,获奖率达到33.85%,获奖总数位列全国第十四位。其中会计学院获著作论文奖2项,获奖者分别为靳庆鲁教授和李增泉教授,上海财经大学会计学院在教育部人文社科奖项方面取得新的进展。内容提要一、Economic Freedom, Investment Flexibility,and Equity Value: A Cross-Country StudyPrior studies show that equity value has convex relations with earnings and book value of equity, respectively, due to growth and adaptation options (Burgstahler and Dichev 1997a; Zhang 2000). However, these studies do not consider the role of institutions in affecting firms
2020-12-18