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证券投资收益的价值相关性与盈余管理研究

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摘要 摘要:随着改革开放政策的实行,我国的证券市场得到了快速的发展发生了翻天覆地的的变化,证券收益已经成为上市企业盈利的重要来源。基于新会计准则下,上市企业的证券收益的价值相关性和盈余管理发生很大的变化。
作者 梁霞
出处 《中国经贸》 2012年第20期82-82,共1页 China Global Business
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