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盈余管理对会计信息价值相关性影响

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摘要 本文分析了盈余管理存在对会计盈余和权益账面值价值相关性的影响。结果表明,盈余管理并不会降低会计盈余的价值相关性,但在一定程度上提高权益账面值的价值相关性。表明我国资本市场由于信息不对称,投资者难以判断会计盈余是否被操纵,会更多地依赖相对可靠权益账面值信息进行估值。
作者 赵益康 郝洪
出处 《财会通讯(下)》 2012年第11期13-15,共3页 Communication of Finance and Accounting
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参考文献9

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二级参考文献15

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