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上市公司盈余稳健和资产负债表稳健的相关性
刘舒文1; 汪寿阳2
2006
Source Publication系统工程
ISSN1001-4098
Volume24Issue:10Pages:59
Abstract将盈余稳健定义为企业盈余对损失的反应比盈余对收益的反应更加及时,而将资产负债表稳健定义为企业的市价/账面价值比(MTB)更大,本文分别运用分组比较和增加变量两种方法,证实盈余稳健和资产 负债表稳健的负相关关系存在于中国A股上市公司.根据这一结论,在评价会计稳健时应当考虑或者控制MTB比率.
Language英语
Document Type期刊论文
Identifierhttp://ir.amss.ac.cn/handle/2S8OKBNM/40769
Collection系统科学研究所
Affiliation1.湖南大学
2.中国科学院数学与系统科学研究院
Recommended Citation
GB/T 7714
刘舒文,汪寿阳. 上市公司盈余稳健和资产负债表稳健的相关性[J]. 系统工程,2006,24(10):59.
APA 刘舒文,&汪寿阳.(2006).上市公司盈余稳健和资产负债表稳健的相关性.系统工程,24(10),59.
MLA 刘舒文,et al."上市公司盈余稳健和资产负债表稳健的相关性".系统工程 24.10(2006):59.
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