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从信息经济学视角探讨盈余管理治理问题

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摘要 目前,我国上市公司的会计信息失真现象十分严重。研究盈余管理治理问题,不仅具有重大的理论意义,而且对治理会计信息失真,有着重要的实践意义。本文应用信息经济学相关原理,从信息经济学机制设计角度出发,就我国盈余管理中存在的问题,提出治理对策。
作者 马葵 刘明丽
出处 《会计之友》 北大核心 2008年第9期16-17,共2页 Friends of Accounting
基金 北京市属市管高校人才强校计划项目资助
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