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Abstract:
会计政策的选择是具有经济后果的,它会影响企业的价值;而会计政策的选择实际上是一个博弈过程,对这个过程进行分析有助于了解不同利益集团对会计政策选择的不同反应.本文着重对经理人和投资者之间的博弈过程及其结果进行了分析.
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商业时代
ISSN: 1002-5863
Year: 2007
Issue: 11
Page: 70-71
Cited Count:
WoS CC Cited Count: 0
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: 3
Chinese Cited Count:
30 Days PV: 8
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