个人信息：
姓名：马莉珠
专业：工商管理学（会计学）
学号：4119108008
班级：博1924
导师：汪方军
学位论文题目：
企业研发支出资本化信息披露对股票市场的影响研究
已发表论文目录：
[1] Wang F., Ma L*., Li J., et al. Government-initiated corporate social responsibility and R&D expenditure stickiness: Evidence from the targeted poverty alleviation campaign [J]. Accounting & Finance, 2025, https://doi.org/10.1111/acfi.70129.
[2] Wang F., Ma L., Gao B., et al. Does high-speed railway affect the cost behavior of tourism firms? Evidence from China[J]. Tourism Economics, 2024, 30(1): 212-235.
[3] Ma L*., Wang F., Zhang S. R&D accounting choice and firm performance: disentangling signaling and opportunistic motives in capitalization[J]. China Accounting and Finance Review, 2026, https://doi.org/10.1108/CAFR-08-2025-0144.
[4] 汪方军，马莉珠. 研发支出资本化动因：真实合规抑或盈余操纵[J]．财会月刊，2024，45(23)：12-16．
[5] 张志超，汪方军，马莉珠. 会计信息可比性的影响因素与经济后果：文献综述与展望[J]．财务研究，2018，23(5)：89-97．
[6] Ma L., Wang F., Zhang S. R&D accounting choice and firm performance: Evidence from China [C]. American Accounting Association Annual Meeting, August 7-9, 2023, Denver, USA.
[7] Ma L., Wang F., Gao B. How does the opening of high-speed railway affect cost behavior of tourism firms? Evidence from China [C]. European Accounting Association Annual Meeting, May 26-28, 2021, Brussels, Belgium.
公示时间：2026年07月24日
地址：西安市咸宁西路28号
邮编：710049
电话：029-82668382
