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国外会计稳健实证研究的最新发展与启示 被引量:1

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摘要 会计稳健是会计准则执行中重要准则之一。本文从会计稳健的需求动机以及经济后果等方面阐述国外会计稳健实证研究的最新发展,并且探讨了对于国内会计稳健实证研究的借鉴意义与启示作用。
作者 吴娅玲 刘斌
出处 《管理世界》 CSSCI 北大核心 2009年第6期180-181,共2页 Journal of Management World
基金 国家留学基金委员会2007年"国家建设高水平大学公派研究生项目"的资助(留金出[2007]3020号 资格证书编号:2007102688)
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参考文献18

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二级参考文献28

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