当代会计评论 总第30辑（第13卷 第2辑）

目录
论文
1 打开天窗说亮话：“去杠杆与杠杆操纵”研究之缘起及展望
陆正飞
11 中国制造业上市公司资本投资下降之谜
辛清泉 邓茜丹 刘星
35 媒体监督对高管薪酬结构的影响——基于大股东掏空的视角
黄志忠 郑依林 赵文妍
57 环保“费”改“税”与企业创新投入——来自环保税政策实施准自然实验的证据
孙雪娇 甦叶
87 问询函可以降低公司代理成本吗——来自中国上市公司的证据
余怒涛 李文文 陶林汶
106 环境信息披露、高质量审计与盈余持续性
常莹莹　裴红梅
CONTENTS
Articles
1 Putting It Fair and Square：The Origin and Prospect of the Research on “Deleveraging and Leverage Manipulation”
Zhengfei Lu
11 The Capital Investment Decline Puzzle of China’s Listed Manufacturing Firms
Qingquan Xin，Qiandan Deng and Xing Liu
35 Media Monitoring，Large Shareholder Tunneling，and Executive Compensation
Zhizhong Huang，Yilin Zheng and Wenyan Zhao
57 The Shift from Environmental Protection“Charges”to“Taxes”and Enterprise Innovation Investments：A Quasi-Natural Experiment Based on the Implementation of Environmental Protection Taxes
Xuejiao Sun and Ye Su
87 Does Inquiry Letter Reduce Enterprise Agency CostsEvidence from Chinese A-Share Listed Companies
Nutao Yu，Wenwen Li and Linwen Tao
106 Corporate Environmental Information Disclosure，High-Quality Auditing and Earnings Persistence
Yingying Chang and Hongmei Pei