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新准则下上市公司盈余稳健性和盈余质量分析 被引量:4

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摘要 上市公司盈余问题一直是资本市场关注的焦点。与原准则相比,新会计准则的变革对上市公司的盈余产生了巨大影响,既而会对企业的盈余管理行为产生一系列影响。本文通过分析准则的变革,讨论新会计准则对上市公司盈余稳健性和盈余质量的影响,进而对提高上市公司盈余稳健性和盈余质量提出可行性建议。
出处 《会计之友》 北大核心 2008年第19期78-79,共2页 Friends of Accounting
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