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双重报告制度下会计信息价值相关性研究述评

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摘要 AB股和AH股上市公司的双重报告制度为会计准则国际协调的市场反应研究提供了观察视角,双重报告制度下的会计信息价值相关性研究为会计准则国际协调效果评价的研究文献提供了新的素材。本文从会计信息的相对价值相关性研究和增量价值相关性研究两个方面,对我国会计准则国际协调效果的市场反应研究文献进行了回顾,总结了研究中存在的问题,并对后续研究提出了建设性意见。
作者 陈翔宇 万鹏
出处 《财会通讯(下)》 2009年第6期27-30,共4页 Communication of Finance and Accounting
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