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试论公允价值会计信息对债务契约的影响 被引量:5

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摘要 本文以债务契约作为研究公允价值的具体视角,探求公允价值计量的内在属性,深入分析公允价值会计信息的契约功用,并在理论阐释的基础上进一步利用实证方法检验公允价值会计信息对债务契约的具体影响,并提出相关政策建议。
作者 顾瑞鹏
出处 《商业时代》 北大核心 2011年第32期70-71,共2页 Commercial
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