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盈余质量与会计业绩的报酬契约有用性的关系研究

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摘要 会计基础指标和市场基础指标作为财务业绩评价指标,在薪酬契约中起到业绩评价和激励设计的作用。会计业绩指标的自身特点决定了其在经营业绩评价和经营者监督方面作用的发挥需要会计盈余可靠性、及时性、稳健性和持续性等质量特征的支持。评价和提高会计基础指标的质量对于提高会计业绩评价指标在报酬契约中的有用性具有现实意义。
出处 《生产力研究》 CSSCI 北大核心 2007年第23期140-141,150,共3页 Productivity Research
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