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2013 12 v.34 165-169
“应计异象”的研究设计、理论解释与现实效应研究的新进展
基金项目(Foundation): 山东省社科规划重点项目09BJGJ36; 山东大学自主创新基金项目IFW10023
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DOI: 10.15981/j.cnki.dongyueluncong.2013.12.036
发布时间: 2013-12-01
出版时间: 2013-12-01
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摘要:

作为应计制会计的产物,应计项目传递了重要的会计信息,但是"应计异象"却是资本市场对应计项目误读的表现;所以自Solan1996年提出以来,应计异象就一直得到国内外理论界的巨大关注,形成了大量的文献;从研究设计、理论解释和现实效应三个方面对国内外关于应计异象的最新研究做了全面和系统归纳与评述,希望能够加深对会计信息、会计制度环境、投资者行为与资本市场的理解。

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基本信息:

DOI:10.15981/j.cnki.dongyueluncong.2013.12.036

中图分类号:F830.42

引用信息:

[1]刘春玉.“应计异象”的研究设计、理论解释与现实效应研究的新进展[J].东岳论丛,2013,34(12):165-169.DOI:10.15981/j.cnki.dongyueluncong.2013.12.036.

基金信息:

山东省社科规划重点项目09BJGJ36; 山东大学自主创新基金项目IFW10023

发布时间:

2013-12-01

出版时间:

2013-12-01

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