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高频数据在会计实证研究中的应用和展望

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摘要 文章以金融研究领域的高频数据为例,介绍了其界定和统计特征,分析了会计实证研究中引入高频数据的前景以及适当引入高频数据对提升会计实证研究水准的意义。
作者 陈高才
出处 《财会研究》 北大核心 2011年第5期31-33,共3页
基金 教育部人文社会科学项目青年基金(08JC790093) 浙江工商大学引进人才科研项目(引11-08)资助
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