内部控制规范体系对公司风险承受是否具有抑制效应?——中国版“萨班斯”法案强制实施的风险后果分析

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1002-4239|volume|3|90-97

ISSN: 1002-4239

Source: 审计研究, Vol.volume, Iss.3, 2016-01, pp. : 90-97

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Abstract