会计信息质量的非线性模型对公司价值的影响

Impact of Non-linear Model of Accounting Information Quality on Corporate Value

从时代性、行业性及人力资源价值等方面分析了非线性因素对会计信息质量的影响,认为高质量的会计信息应该反映公司价值,并尝试建立了一个非线性模型,据此大体测算公司价值。

This paper analyzes the influence of non-linear factors on accounting information quality from the aspects of time,industry and human resource value.It is believed that high-quality accounting information should reflect corporate value,and a non-linear model has been established to estimate corporate value.