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会计信息的界限

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摘要 提供什么样的会计信息以及以什么样的方式提供,成为会计界一直探讨不衰的话题。随着实证会计研究的兴起,会计信息与资本市场股价的关联性得到了很大的重视,从而将会计信息定位为投资者决策的参考依据。本文认为,会计信息作为强制披露的产物,具有一定的局限性,要意识到这种局限,才能更好地促进会计信息的功用。
作者 郭凯 谢凌燕
出处 《现代商业》 2008年第36期199-199,共1页 Modern Business
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