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会计稳健性浅议

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摘要 本文对会计稳健性进行概述,主要说明它对于投资效率、企业价值的影响,并着重阐述会计稳健性的研究假设。希望本文的初步论述可以为该方面的研究提供一些有用的信息,以供参考。
作者 韩玉芬
出处 《合作经济与科技》 2015年第23期177-178,共2页 Co-Operative Economy & Science
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