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微观经济学视角下会计信息披露方式选择 被引量:3

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摘要 本文立足于微观经济学的视野剖析企业自愿性披露财务信息的动因,政府或相关部门强制性披露企业会计信息的益处与弊端,以及如何将二者结合起来,以达到披露强度的适度点。本文认为只有两种披露方式有效结合,才能保障资本市场健康有序的发展。
出处 《财会通讯(上)》 北大核心 2015年第1期23-24,共2页 Communication of Finance and Accounting
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