empirical evidence based on the change of "fair value" rules in 2006 准则弹性、会计信息可比性与企业融资成本：基于2006年“公允价值”准则变更的经验证据：empirical evidence based on the change of "fair value" rules in 2006 empirical evidence based on shareholder voting empirical evidence based on nesting structure empirical evidence based on financing constraints theory empirical evidence based on entrepreneurs' microblogs empirical evidence from the Chinese securities market