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公允价值的价值相关性文献综述

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摘要 本文回顾了国内外关于公允价值价值相关性的实证研究,主要是论述了公允价值计量的会计信息是否具有价值相关性;公允价值计量的会计信息价值相关性是否受到环境的影响两个方面的实证研究成果。并在此基础上,对我国学者关于公允价值价值相关性研究的现状进行了评析。
作者 童姗姗
出处 《商情》 2013年第15期29-29,共1页
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