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会计政策选择研究及其评析(下) 被引量:21

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作者 王运传
出处 《财会通讯(上)》 北大核心 2006年第3期72-76,共5页 Communication of Finance and Accounting
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参考文献7

  • 1Watts & Zimmerman( 1986 ),
  • 2Botosan, Christine A., 1997, "Disclosure Level and the Cost of Equity Capital," The Accounting Review, 72, 323-349.
  • 3Frost, Carol and William Kinney, 1996. "Disclosure Choices of Foreign Registrants," Journal of Accounting Research 34, 67-84.
  • 4Levitt, Arthur, 1998. "The Numbers Game," speech at NewYork University, September 28.
  • 5Cloyd, C. Bryan, Jamie Pratt, and Toby Stock, 1996. "The Use of Financial Accounting Choice to Support Aggressive Tax Position:Public and Private Firms," Journal of Accounting Research 34, 23-43.
  • 6Blacconiere, Walter G. and Dennis M. Patten, 1994, "Environmental Disclosures, Regulatory Costs and Changes in Firm Value,"Journal of Accounting and Economics 18,357-377.
  • 7Thomas Fields, Thomas Lys and Linda Vincent, Empirical Research on Accounting Choice, 2000 Journal of Accounting and 'Economics conference.

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