期刊文献+

财务报告透明度文献述评:内涵和外延 被引量:1

下载PDF
导出
摘要 文章将透明度相关文献进行梳理的基础上,将透明度与影响透明度的诸多保障环节进行了区分。并试图建立以高透明度为目标的财务报告质量特征框架。对于透明度的动态理解,文章认为其并非就一个单纯财务报告透明度的截面上,若干保障透明度实现的保障环节的简单结合,而是基于对整个财务报告由初始状态到财务报告理想状态的过渡过程变化。
作者 李秀玉
出处 《现代管理科学》 CSSCI 2009年第12期49-51,共3页 Modern Management Science
基金 国家社科基金西部项目(09XSH019)
  • 相关文献

参考文献5

二级参考文献47

  • 1梁爽.会计目标与会计环境逻辑关系剖析[J].会计研究,2005(1):55-60. 被引量:109
  • 2[1]Price Waterhouse & Coopers. The Opacity Index. downloaded from www. opacityindex, com, 2001
  • 3[2]SEC statement regarding international accounting standards, April 11, 1996. downloaded from www. iasc. org. uk
  • 4[3]UNCTAD, The role of accounting disclosure in the east asian financial crisis: Lessons learned? prepared by Zubaidur Rahman, 1998
  • 5[4]FASB Steering Committee, Improving Business Report: Insight into enhancing voluntarily disclosure, Business Report Research Pro-ject, downloaded from www. fasb. org, 2001
  • 6[5]Ball, Robin and Wu, Incentives versus standards: Properties of accounting income in four east asian countries and implications for acceptunce of IAS, downloaded from http: //papers. ssm. com/paper, taf? abstract-id=216429, 2000
  • 7[6]Ball, Kothari and Robin, The effect of international institutional factors on the properties of earnings, JAE29 (1), 2000
  • 8[7]Kothari et al, 1989; Basu, 1997等
  • 9Glisten, L, and P Milgrom, 1985, "Bid, Ask, and Transaction Prices in a Specialist Market with Heterogeneously Informed Traders", Journal of Financial Economics 26, 71-100.
  • 10Handa, P, and S Linn, 1993, "Arbitrage pricing with estimation risk", Journal of Financial Economics,81-100.

共引文献835

同被引文献35

引证文献1

二级引证文献5

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