财务会计特征与会计信息的局限性被引量：2

下载PDF

导出

摘要由于会计基本假设、基本原则及会计确认、计量基础等方面存在的固有局限性，导致“合法会计信息失真”。因此，在会计处理时，要努力追求精确性，减少误差；信息使用者也要相应防范决策风险，提高决策效率。

作者陈瑜

机构地区厦门大学会计系

出处《江西财经大学学报》 2000年第3期48-49,共2页 Journal of Jiangxi University of Finance and Economics

关键词财务会计特征会计信息局限性会计

同被引文献27

1Myers C, Majluf N. Corporate Financing and Investment Decisions when Firms Have Information that Investors Do Not Have[J]. Journal of Financial Economics, 1984, 13: 187-221.
2Botosan C. A. Disclosure Level and the Cost of Equity Capital[J]. The Accounting Review, 1997, 72: 323-350.
3Pettit R. R. Dividend Announcements, Security Performance and Capital Market Efficiency[J]. Journal of Financial, 1972, 27: 993-1007.
4Grinblatt M., Masulis, R. and Titman S. The Valuation Effects of Stock Splits and Stock Dividends[J]. Journal of Financial Economics, 1984, 13: 461--490.
5Lakonishok J. and Lev B. Stock Splits and Stock Dividend: Why, Who, and When[J]. Journal of Finance, 1987, 42: 913-932.
6Dravid A. and Maureen M. Stock Dividends, Stock Splits and Signaling[J]. Journal of Finance, 1990, (3): 857-879.
7Ikenberry D. L, G. Rankine, E. K. Stice. What Do Stock Splits Really Signal[J]. Journal of Financial and Quantitative Analysis, 1996, 31: 357-375.
8Mcnichols M. and Dravid A. Stock Dividends, Stock Splits, and Signaling[J]. The Journal of Finance, 1990, 45: 857-879.
9Fazzari S. M., Hubbard R. G., Petersen, B. C. Financing Constraints and Corporate Investment[J]. Brookings Papers on Economic Activity, 1988, (1): 141-206.
10Kaplan, S. N., Zingales L. Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constralnts?[J]. Quarterly Journal of Economics, 1097, 20: 169-215.

江西财经大学学报

2000年第3期

内容加载中请稍等...