µ±´ú»á¼ÆÆÀÂÛ:µÚ12¾íµÚ4¼­(×ܵÚ28¼­):Volume 12 Number 4 2019

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CONTENTS
Articles
1 Why Did the Split-Share Structure Reform Fail to Improve Profitability?
Siyuan Hu£¬Haili Li and Zhe Shen
27 Fifty Years of Analytical Accounting Research£ºHistory£¬Framework and Prospects
Chao Yan
46 Can Front-Line Regulations of Stock Exchanges Improve the Quality of Security Analysts¡¯ Earnings Forecasts? Evidence from Inquiry Letters on Annual Reports
Fangfei Ding and Qianqian Liu
68 Government Subsidy for Corporate R&D and Corporate R&D Investments £º An Analytical Framework Based on the Contingency Theory
Min Chen and Xinjie Huang
85 Are the Common Auditors More Independent? Based on Audit Quality
Liang Tang£¬Yiyang Huang and Xiangyu Wan
107 Risk Attitude in Local Culture and Corporate Risk-Taking
Longfei Ding£¬Huobao Xie and Ke Liao