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试论会计法律责任 被引量:1

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摘要 文章从上市公司和监管者的预期净收益函数出发,分析各种情况下的收益结果和效用,同时根据博弈和预期行为理论,强调加大监管力度和惩罚力度,才能实现监管和社会利益的目标,从而促进股票市场健康发展。
作者 王萍
机构地区 九江学院
出处 《大众科技》 2009年第11期208-208,172,共2页 Popular Science & Technology
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  • 1蒋义宏,李东平.会计信息失真:投资者视角与经营者视角[J].证券市场导报,2001(3):33-39. 被引量:35
  • 2Beaver, W.H, 1981, Financial Reporting: An Account Evolution, Englewood Cliffs, New Jersey, Prentice-Hall.
  • 3Epstein, M.J. & Pava, M.L., 1993, The Shareholder's Use Of Corporate Annual Reports, Connecticut, JAI Press Inc.
  • 4Hines, R.D., 1982, The Usefulness of Annual Reports: the Anomaly between the Efficient Market Hypothesis and Shareholder Surveys, Accounting and Business Research Autumn, 296-309.
  • 5H. Kent Baker & John A. Haslem, 1973, Information Needs of Individual Investors, The Journal of Accountancy, November, 65-69.
  • 6Lee, T. A. & Tweedie, D. P., 1975a, Accounting Information: An Investigation of Private Shareholder Usage, Accounting and Business Reasearch, Autumn, 280-291.
  • 7Lee, T. A. & Tweedie, D. P., 1975a, Accounting Information: An Investigation of Private Shareholder Understanding, Accounting and Business Research, Winter, 3-17.
  • 8Lee, T. A. & Tweedie, D. P., 1976, The Private shareholder: His sources of Financial Information and his Understanding of Reporting practice, Accounting and Business Research, Autumn, 304-314.
  • 9R. H. Chenhall & R. Juchar, 1997, Investor Information Needs - An Australian Study", Accounting and Business Research, Spring, 111-119.
  • 10Susan A. Bartlett & Roy A. Chandler, 1997, The Corporate Report and the Private Shareholder: Lee and Tweedie Twenty Years on, British Accounting Review, 29, 245-261.

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