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dc.contributor.advisor曲晓辉
dc.contributor.author吴倩倩
dc.date.accessioned2016-02-14T02:51:52Z
dc.date.available2016-02-14T02:51:52Z
dc.date.issued2010-07-13 11:02:27.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27993
dc.description.abstract债务重组会计准则自1998年首次制定以来,经历了2000年与2006年两次修订,会计处理方法与会计计量属性发生了明显的变化。2006版新准则实施的第一年,大量上市公司利用准则变更进行债务重组的行为,使得债务重组再次成为会计监管重点,并引起学术界对于准则修订正确与否的广泛讨论。笔者认为,由于不同阶段市场化水平与制度背景的不同,2006年再次修订的新准则经济后果如何,仅依据规范性研究与讨论并不足以确定。 基于此,本文在回顾了我国债务重组准则变迁历史、经济后果、国际比较的基础上,从制度变迁视角,以中国A股上市公司为研究样本,运用非参数T检验、Logistic回归、OLS回归与LogLikeliho...
dc.description.abstractSince the debt restructuring accounting standards formulated in 1998, it has been revised in 2000 and 2006. The accounting methods and accounting measurement attributes have also been changed significantly. A large number of listed companies have taken part in debt restructuring since the new accounting standards issued in 2006. The debt restructuring not only becomes the focus of the regulator,...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=24336&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=25930
dc.subject债务重组
dc.subject经济后果
dc.subject制度变迁
dc.subjectDebt Restructuring
dc.subjectEconomic Consequences
dc.subjectAccounting Standards Change
dc.title债务重组准则经济后果研究——基于制度变迁视角
dc.title.alternativeEconomic Consequences of Debt Restructuring Accounting Standards ——From the Perspective of Accounting Standards Change
dc.typethesis
dc.date.replied2010-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520071151106


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