财务报表列报准则修订能抑制盈余管理动机吗———基于金融资产分类的实证研究

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1004-5937|volume|16|17-20

ISSN: 1004-5937

Source: 会计之友, Vol.volume, Iss.16, 2016-01, pp. : 17-20

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Abstract