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ID:49836042
大小:4.73 MB
页数:59页
时间:2020-03-05
《我国上市公司公允价值计量对债务融资成本的影响研究——基于会计稳健性视角.pdf》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、RESERCHONTHEIMPACTOFFAIRVALUEMEASUREMENTONDEB了FINANCINGINCHINA—BASEDNTINGCONSERVATISMONACCOUPERSPECTIVEABSTRACTThelobalfinancialcrisishasmadeeoledoubttheuseoffairvaluegpp,'化but化osecantstopeinternationaltre打dofaccountingstandardswhichischaracterized
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6、daccountinpgconservatism.Weanalsesthisroblemfromtwoarts:firstistheyppKlationshipbetweendebtcostandtheproportionoftheassetsmeasuredbyfairvalue,secondistherelationshipbetweendebtcostandtheroortionofthechaneoffairvalueinrofitandlossaccountedforthep
7、pgpproportionoftotalrofit.ThisaerKard化eaccountinconservatismpppggasperspective,accountingconservatismasadebtCO巧andfairvalueofhe*ilheliliibehemtnterme出arvariablesreveatimed
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