期刊文献+

《改进国际会计准则》项目13项国际会计准则主要变化(五) 被引量:2

The Main Change of 13 IASs in the Improvement of International Accounting Standards
原文传递
导出
机构地区 财政部会计司
出处 《会计研究》 CSSCI 北大核心 2004年第5期90-96,共7页 Accounting Research
  • 相关文献

同被引文献80

  • 1杨顺华,杨海濒,沃夫冈.米勒.欧盟会计国际化进程与启示[J].财经理论与实践,2004,25(6):63-66. 被引量:6
  • 2孔宁宁.欧盟采纳国际财务报告准则引发的思考[J].财会月刊(中),2007(7):92-94. 被引量:3
  • 3Barth, M. , W. Landsman, M. Lang. International Accounting Standards and accounting quality[J]. Journal of Accounting Research, 2008, (46).
  • 4Joos,P. ,M. Lang. The effects of accounting diversity: Evidence from the European Union[J]. Journal of Accounting Research, 1994,(32).
  • 5La Porta, R. , F. Lopez-de-Silanes, A. Shleifer, R. Vishny. Law and finance[J]. Journal of Political Economy ,1998,(106).
  • 6Leuz, C. , D. Nanda, P. D. Wysocki. Earnings management and investor protection: An international comparison[J]. Journal of Financial Economics, 2003, (69).
  • 7Kaufmann, D. , A. Kraay, M. Mastruzzi. Governance Matters VII :Aggregate and Individual Governance Indicators 1996- 2007[Z]. Working Paper,The World Bank,2008.
  • 8Francis, J. , R. LaFond, P. Olsson, K. Schipper. The market pricing of accruals quality[J]. Journal of Accounting and Economics, 2005, (39).
  • 9Dechow, P., I. Dichev. The quality of accruals and earnings: The role of accrual estimation errors[J].The Accounting Review, 2002, (77).
  • 10Mingyi Hung,K. R. Subramanyam.Financial statement effects of adopting international accounting standards: the case of Germany[J]. Review of Accounting Studies . 2007 (4)

引证文献2

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部