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会计盈余功用理论实证文献综述

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摘要 会计盈余功用理论的代表性观点主要有信息观、计价观和契约观。目前会计盈余功用的实证检验主要集中在两个方面:会计盈余价值相关性研究和以价值相关性作为评价标准对会计准则有效性进行实证检验的研究。
作者 周春梅
出处 《会计之友》 北大核心 2008年第36期30-32,共3页 Friends of Accounting
基金 西南财经大学创新人才培养基金项目"我国上市公司利润质量分析体系的重构"的阶段性成果。
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