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dc.contributor.author王竹泉zh_CN
dc.date.accessioned2013-11-15T02:09:51Z
dc.date.available2013-11-15T02:09:51Z
dc.date.issued2013-11-15
dc.identifier.citation当代会计评论,2008,1(2):39-49.zh_CN
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/57043
dc.description.abstract会计信息的使用者是企业的利益相关者, 会计信息直接影响着企业 的经济利益在利益相关者之间的分配。本文认为不论是使用者需求导向的会计信息质量评价, 还是利益保护导向的会计信息质量评价, 都应该以利益相关者而不仅仅是股东作为评价主体。利益相关者视角下的会计信息质量评价应当以会计信息披露的外部性为概念基础, 高质量的会计信息应当使会计信息披露的外部性趋向于零。zh_CN
dc.description.abstractThe users of accounting information are stakeholders and the accounting information affects the allocation of economic interests among stakeholders Whether the assessment is based on users needs or economic interests protection , the focus should be on stakeholders other than shareholders The assessment of accounting information quality from stakeholder perspective should base on the concept of externality of financial disclosure The high quality accounting information should make the externality of financial disclosure tend to be zerozh_CN
dc.language.isozhzh_CN
dc.publisher厦门大学《当代会计评论》编辑部zh_CN
dc.source.urihttp://210.34.5.19/newcar/car_show.asp?ID=35zh_CN
dc.subject会计信息披露zh_CN
dc.subject外部性zh_CN
dc.subject会计信息质量zh_CN
dc.subject利益相关者zh_CN
dc.subjectaccounting information disclosurezh_CN
dc.subjectexternalityzh_CN
dc.subjectquality of accounting informationzh_CN
dc.subjectstakeholderszh_CN
dc.title会计信息披露的外部性与会计信息质量——基于利益相关者的视角zh_CN
dc.title.alternativeThe Externality of Financial Disclosure and the Quality of Accounting Information :A Perspective from Stakeholderszh_CN
dc.typeArticlezh_CN
dc.description.note作者单位:中国海洋大学管理学院zh_CN


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