CONTENTS

Can Contingency Information Disclosure Reduce Stock Price Synchronicity？ZHANGTingZHANGDunli(3)

Who is the Purpose of Listed Companies' Classification Shifting Manipulation: An Empirical Evidence from A-share MarketLUJunweiBUXiaoxia(14)

Executive Turnover and Goodwill ImpairmentZHANGDongxuCAOJin(25)

Top Managers’ Famine Experience and Corporate Financial Asset AllocationNIUYuhaoLUChuang(35)

Do High-Education Employees Affect Audit Pricing? An Empirical Analysis Based on "Information Channel" and "Agent Channel"ZHENGJianmingSUNShilu(46)

A Digest of the Forum of “Development Path of New China in the Past 70 Years and Prospect of National Governance Capacity”ZHOUJianboCHENHaoZHANGYue(55)

Gender Dividend: A New Perspective for Understanding Social and Economic DevelopmentSHIZhileiZHANGTingpimei(61)

Special Government Subsidies and Enterprise Innovation Outputs: Evidence from Patent DataZHANGYangxunZHOUHao(71)

The Impact of Property Right System on the Effective Tax Rate of EnterprisesLIUPanZHANGKaiqiang(78)

Investment-Loan Linkage, Systematic Risk and Procyclical ImpactHUANGBoxiangHEGongzhengPENGHongfeng(88)

Share Pledge, Internal Control and Inefficient InvestmentZHUXinrongXIONGLihui(97)

Input Servitization of Manufacturing and Switching of Export ProductsCHENGLihong(107)

Global Value Chains Embedding, Management Efficiency and Complexity of Export ProductsHUZhaolingJIANGLuWANGZihao(117)

Internet and Enterprise Export ModeLIUChaoLIRui(127)

Will Cost Stickiness Affect the Credit Spread of Corporate Bonds?ZHONGTingyongSUNFangcheng(137)

Removing Short Selling Constraints and Enterprise Credit Rating?XUChenxiSHANGDuo(147)