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资本市场与会计信息披露的规范与监管 被引量:1

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作者 张金贵 严慧
出处 《工业技术经济》 北大核心 2004年第3期127-128,共2页 Journal of Industrial Technological Economics
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参考文献2

  • 1魏明海,刘峰,施鲲翔.论会计透明度[J].会计研究,2001(9):16-20. 被引量:219
  • 2郭峰.我国证券监管理念正在出现重大转变[N].中国经济时报,2001—08—17.

二级参考文献7

  • 1[1]Price Waterhouse & Coopers. The Opacity Index. downloaded from www. opacityindex, com, 2001
  • 2[2]SEC statement regarding international accounting standards, April 11, 1996. downloaded from www. iasc. org. uk
  • 3[3]UNCTAD, The role of accounting disclosure in the east asian financial crisis: Lessons learned? prepared by Zubaidur Rahman, 1998
  • 4[4]FASB Steering Committee, Improving Business Report: Insight into enhancing voluntarily disclosure, Business Report Research Pro-ject, downloaded from www. fasb. org, 2001
  • 5[5]Ball, Robin and Wu, Incentives versus standards: Properties of accounting income in four east asian countries and implications for acceptunce of IAS, downloaded from http: //papers. ssm. com/paper, taf? abstract-id=216429, 2000
  • 6[6]Ball, Kothari and Robin, The effect of international institutional factors on the properties of earnings, JAE29 (1), 2000
  • 7[7]Kothari et al, 1989; Basu, 1997等

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