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我国上市公司会计信息披露的问题研究 被引量:3

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摘要 本文就我国上市公司会计信息披露存在的问题及产生原因进行了分析,力图找出解决问题的思路和对策.
作者 张建军
出处 《中国商界》 2009年第5期103-104,共2页 Business China
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  • 1[1]Price Waterhouse & Coopers. The Opacity Index. downloaded from www. opacityindex, com, 2001
  • 2[2]SEC statement regarding international accounting standards, April 11, 1996. downloaded from www. iasc. org. uk
  • 3[3]UNCTAD, The role of accounting disclosure in the east asian financial crisis: Lessons learned? prepared by Zubaidur Rahman, 1998
  • 4[4]FASB Steering Committee, Improving Business Report: Insight into enhancing voluntarily disclosure, Business Report Research Pro-ject, downloaded from www. fasb. org, 2001
  • 5[5]Ball, Robin and Wu, Incentives versus standards: Properties of accounting income in four east asian countries and implications for acceptunce of IAS, downloaded from http: //papers. ssm. com/paper, taf? abstract-id=216429, 2000
  • 6[6]Ball, Kothari and Robin, The effect of international institutional factors on the properties of earnings, JAE29 (1), 2000
  • 7[7]Kothari et al, 1989; Basu, 1997等

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