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新三板挂牌公司无形资产价值与经营业绩相关性研究 被引量:4

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摘要 新三板与新《企业会计准则》几乎同时启动,新准则中关于无形资产研发费用资本化的改进对于主要以高新技术企业为主的新三板挂牌公司经营业绩的影响值得探讨。因此深入研究新三板挂牌公司无形资产价值对公司业绩的影响将为公司更好的核算无形资产和提升企业价值提供指导意义。
作者 马莹
机构地区 中国证券业协会
出处 《现代商业》 2011年第32期236-237,共2页 Modern Business
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