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dc.contributor.advisor吴世农
dc.contributor.author谢雅璐
dc.date.accessioned2016-02-14T03:00:12Z
dc.date.available2016-02-14T03:00:12Z
dc.date.issued2009-10-09 11:12:55.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28795
dc.description.abstract1997年,亚洲金融危机爆发,有关国际组织在分析金融危机爆发的原因时,把东南亚国家不透明的会计信息归结为金融危机爆发的直接诱因。2001年,世界五百强排名第七名的安然公司伴随着一系列的会计丑闻而轰然倒塌,引发了各方对美国资本市场监管体系的强烈谴责及对上市公司会计信息披露的信任危机。这两大事件使得会计信息透明度的概念浮出水面并且逐渐深入人心,上市公司的会计信息透明度因而成为理论界和实务界共同关注的焦点。因此,以上市公司的会计信息透明度为主题进行相关研究,对促进我国新兴资本市场的健康发展有着重要的意义。 本文研究的主要问题是会计信息透明度的度量及其影响因素。首先,从会计信息透明度的涵义分析出发,...
dc.description.abstractAfter the Asian financial crisis broke out in 1997, the relevant international organizations considered that the direct reason of the financial crisis was opaque accounting information in Southeast Asian countries. In 2001, Enron, which was the 7th of the world’s top500, suddenly collapsed for a series of accounting scandals. This case caused strong condemnations to the capital market supervision ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=21039&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=22568
dc.subject会计信息透明度
dc.subject度量
dc.subject影响因素
dc.subjectAccounting transparency
dc.subjectMeasurement
dc.subjectDeterminants
dc.title我国上市公司会计信息透明度的度量及其影响因素研究
dc.title.alternativeA Study on Measurement and Determinants of Accounting Transparency: Evidence From Chinese Listed Companies
dc.typethesis
dc.date.replied2009-06-03
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:17520071151110


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