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金融业其他综合收益重分类的业绩预测能力检验 被引量:1

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摘要 以我国2010~2015年披露可供出售金融资产公允价值变动损益重分类的金融业上市公司为样本,研究其他综合收益重分类的业绩预测能力,证实了我国金融业上市公司披露的其他综合收益重分类信息能持续预测公司未来业绩,机构投资者持股比例对我国金融业上市公司利用其他综合收益重分类进行利润平滑没有抑制作用。
出处 《财会月刊(下)》 北大核心 2017年第9期15-21,共7页 Finance and Accounting Monthly
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