平滑会计盈余数据:管理者迷惑利益相关人的假象还是价值信息反映的实质

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1005-1007|volume|7|47-58

ISSN: 1005-1007

Source: 现代财经:天津财经学院学报, Vol.volume, Iss.7, 2016-01, pp. : 47-58

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Abstract