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会计信息价值相关性的变迁 被引量:18

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摘要 本文以实证研究的方法,对我国会计信息价值相关性的变化趋势做一个客观、科学的评价。通过采用两个不同的模型来研究价值相关性的变化趋势,发现我国会计信息的价值相关性经历了先上升再下降的变化历程,在1996年或1997年达到最高,1998年开始呈下降趋势。
作者 赵春光
出处 《经济管理》 CSSCI 北大核心 2003年第2期52-60,共9页 Business and Management Journal ( BMJ )
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参考文献11

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