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上市公司财务报告质量评价体系研究 被引量:6

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摘要 上市公司财务报告质量评价体系旨在评价上市公司财务报告质量,它是通过评价对上市公司财务报告质量造成影响的因素来具体分析上市公司的财务报告质量。本文通过对影响上市公司财务报告质量的因素指标加以具体分类,将其从定性分析转化为定性和定量相结合进行分析,可以更加清楚地了解如何评价上市公司的财务报告质量。
作者 刘明珠
出处 《商业会计》 2015年第14期90-91,共2页 Commercial Accounting
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