µ±´ú»á¼ÆÆÀÂÛ:2018ÄêµÚ11¾íµÚ4¼­(×ܵÚ24¼­):Volume 11 Number 4 2018

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CONTENTS
Articles
1 Traditional Methods Cannot Measure the New Economy£ºThe Deterioration and Remedy of Accounting Information Relevance Shizhong Huang
24 Moving in the Opposite Direction or Still Journeying? A Review of the Internationalization of China¡¯s Accounting Research Lijun Xia and Shan Wang
50 The Industry Learning Effect on Corporate Capital Structure Decision Liang Tang and Yu Duan
76 Chairman¡¯s Resignation£¬Firm Performance£¬and Top Management Team Heterogeneity£ºEvidence From the OTC Market Data in China Ping Xu and Ge Chen
100 Value Relevance of Integrated Report Quality£ºEvidence from the Release of the ¡°International Integrated Report Framework¡± Zhihong Mao and Li Li
119 Shortcomings and Improvements in the Existing Framework for Financial Reporting and Analysis£ºFrom the Perspective of Primary Users of Financial Reports Zhuquan Wang and Zaixia Zhou