期刊文献+

对会计透明度有限性的思考 被引量:1

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摘要 本文引用弗洛伊德的人格结构理论进行分析,提出尽管我们不能否认会计透明度的提高十分重要和紧迫,但我们必须认识到"完全透明"没有必要也不可能实现,对"完全透明"的追求会造成一些负面影响,因此对会计透明度的追求只需要达到"相对透明"即可。
作者 应俏
出处 《财会月刊(中)》 2010年第3期3-5,共3页 finance and accounting monthly
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参考文献3

  • 1Martin Messner. The limits of accountability. Accountrag, Organizations and Society, 2009; 34.
  • 2John Roberts. No one is perfect:The limits of transparency and an ethic for intelligent accountability.Accounting, Organizations and Society, 2009 ; 34.
  • 3魏明海,刘峰,施鲲翔.论会计透明度[J].会计研究,2001(9):16-20. 被引量:219

二级参考文献7

  • 1[1]Price Waterhouse & Coopers. The Opacity Index. downloaded from www. opacityindex, com, 2001
  • 2[2]SEC statement regarding international accounting standards, April 11, 1996. downloaded from www. iasc. org. uk
  • 3[3]UNCTAD, The role of accounting disclosure in the east asian financial crisis: Lessons learned? prepared by Zubaidur Rahman, 1998
  • 4[4]FASB Steering Committee, Improving Business Report: Insight into enhancing voluntarily disclosure, Business Report Research Pro-ject, downloaded from www. fasb. org, 2001
  • 5[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
  • 6[6]Ball, Kothari and Robin, The effect of international institutional factors on the properties of earnings, JAE29 (1), 2000
  • 7[7]Kothari et al, 1989; Basu, 1997等

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