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董事会特征对会计稳健性的影响研究

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摘要 本文通过对公司治理改革中的董事会特征对会计稳健性的影响进行研究,以期通过改善董事会的治理效率,来发挥对公司管理层有效监控的作用,提高会计盈余质量,以促进我国资本市场的健康稳定发展。
出处 《中国证券期货》 2013年第3X期88-88,共1页 Securities & Futures of China
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