财务特征 会计稳健性与企业现金持有价值——来自我国a股上市公司的经验证据-financial characteristics, accounting conservatism and corporate cash holding value empirical evidence from chinas a - share listed companies.docxVIP
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财务特征 会计稳健性与企业现金持有价值——来自我国a股上市公司的经验证据-financial characteristics, accounting conservatism and corporate cash holding value empirical evidence from chinas a - share listed companies
reporting,equityinvestorswillvaluecashincrementalmore.Accountingconservatismcaneffectivelyalleviatetheprincipal-agentconflict,andpromoteinternalmanagerstousecashmoreeffectivelyviathegovernancemechanisms,thusimprovingthemarginalvalueofcashholdings.Keywords:ValueofCashHoldings,FinancialCharacteristics,AccountingConservatism目录中文摘要..........................................................................................................................................I英文摘要................................................................................................................................
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