准则弹性、盈余管理与市场反应——基于商誉减值准备计提的经验证据

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1007-5097|30|6|166-172

ISSN: 1007-5097

Source: 华东经济管理, Vol.30, Iss.6, 2016-01, pp. : 166-172

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Abstract