会计估计变更伴随着更激进的盈余效应吗?

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1003-2886|volume|4|11-19

ISSN: 1003-2886

Source: 会计研究, Vol.volume, Iss.4, 2015-01, pp. : 11-19

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Abstract