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我国上市公司会计盈余的稳健性探讨

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摘要 稳健性作为一项基本的会计原则,在我国会计制度变革过程中发挥着重要的作用。运用Ball和Shivakumar提出的模型检验我国上市公司会计盈余的稳健性,结果表明,会计盈余对“坏消息”比对“好消息”更敏感,并且正的盈余变化比负的盈余变化具有更强的持久性。
机构地区 华东交通大学
出处 《湖南财经高等专科学校学报》 2007年第3期85-86,共2页 Journal of Hunan Financial and Economic College
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