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dc.contributor.author罗国荣
dc.date.accessioned2017-11-14T01:08:40Z
dc.date.available2017-11-14T01:08:40Z
dc.date.issued2004-04-15
dc.identifier.citation财会通讯,2004,(08):89-91
dc.identifier.issn1002-8072
dc.identifier.otherCKTX200408026
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139800
dc.description.abstract实物期权是以实物资产为标的物的未来选择权。实物期权的思想目前已被西方的学者广泛地用于会计的 实证研究当中,然而国内却鲜有学者涉足这一领域。因此本文试就此做出简要的介绍,以期起到抛砖引玉的作用。
dc.description.abstractReal option is a kind of future option whose basic asset is real materials. Recently, the principles of the real option have been widely used by western scholars in the empirical accounting research. But disappointedly, few Chinese researchers step into this area. So, this paper is dedicated to introduce the real option and its application in the empirical research and hopefully to stimulate some Chinese scholars to do some further researches.
dc.language.isozh_CN
dc.subject实物期权
dc.subject净现值法
dc.subject实证研究
dc.subjectReal option Net present value Empirical accounting research
dc.title试论实物期权及其在会计实证研究中的运用
dc.title.alternativeReal Option And Its Application in Empirical Accounting Research
dc.typeArticle


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