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上市公司信息披露质量衡量方法回顾 被引量:1

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摘要 近年来,国内外学者从不同角度对信息披露的相关问题进行了研究,并取得了一定的成果。然而,从目前已有的研究文献来看,关于信息披露质量的衡量方法的问题却一直没有得到妥善的解决。研究者在研究过程中,采用了不同的衡量方法。本文以以往的文献为基础,对信息披露质量的衡量方法进行了回顾,并在此基础上对每种方法进行了简要的评述。
作者 张楠
出处 《经济论坛》 2010年第1期192-194,共3页 Economic Forum
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