期刊文献+

会计信息相关性与可靠性的分析 被引量:7

下载PDF
导出
摘要 长期以来,相关性和可靠性的两难选择一直困扰着会计界。对会计信息相关性和可靠性谁更重要的判断直接影响着会计政策的选择,计量基础的发展以及会计报告模式的演变等。相关性与可靠性是会计信息最重要的两个质量特征。无论是相关性还是可靠性,都不是孤立存在的,它们紧密相联,既对立又统一,共同决定会计信息的有用性。
作者 杜萌
出处 《今日科苑》 2008年第2期144-144,共1页 Modern Science
  • 相关文献

参考文献3

二级参考文献23

  • 1夏冬林 李晓强.资产计价与投资者决策相关性[A]..中国会计国际化专题研讨会论文集[C].,2003..
  • 2Stephn Taub (2003), Restate and Main, CFO. com.
  • 3William Beaver (1978), Current Trends in Financial Reporting, Journal of Accountancy, January, P44 -52.
  • 4William Beaver ( 1991 ), Problems and Paradoxes in the Financial Reporting of Future Events, Accounting Horizons, December.
  • 5Yuji Ijiri (2003), U. S. Accounting Standards and Their Environment: A Dualistic Study of Their 75 Years of Change, presentation report to ASB of Japan.
  • 6Preamble of Sarbanes - Oxley Act.
  • 7SEC, Study Pursuant to Section 108 (d) of the Sarbanes - Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles - Based Accounting System, 2003.
  • 8Steven M H Wallman, The future of accounting and diselesure in an evolving world: The need for dramatic change (Accounting horizons, Sept. 1995 ), Pdeh Karlgaard, SEC loves IC, Barueh Lev, Old rules no longer apply ( Forbes, April 7, 1997).
  • 9Andrew Higson (2002), An Exploration of The Financial Reporting Expectations Gap, Working paper of Charles Sturt University.
  • 10Daniel W, Collins, Edward L. Maydew, Ira S. Weiss (1997), Changes in value relevance of earnings and book value over the past forty years, Journal of Accounting and Economics 24, P39 - 67.

共引文献118

同被引文献18

引证文献7

二级引证文献29

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部