期刊文献+

试论会计信息相关性的影响因素和发展趋势 被引量:2

下载PDF
导出
摘要 会计信息相关性概念产生于"决策有用性"的会计目标背景之下,目前世界上多数有影响的会计机构已达成共识:相关性主要由预测价值、反馈价值和及时性三个要素组成。本文描述了人们对相关性认识的发展过程,分析了其内涵和影响因素,并探讨了它的发展趋势。
出处 《现代商业》 2009年第14期263-264,共2页 Modern Business
  • 相关文献

参考文献4

二级参考文献28

  • 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202

同被引文献8

引证文献2

二级引证文献9

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