中国财务会计研究综述.pptxVIP

中国财务会计研究综述A Review of Financial Accounting Research in China;结构 Outline;中国实证研究的发展Development of Empirical Accounting Research in China;会计信息的编报视角Financial Reporting Perspective;会计制度的选择与影响Choice of Accounting Policy and Its Impact;主要发现Main Findings;局限性Limitations;盈余管理与会计政策选择 Earnings Management and Accounting Policy Choice;盈余管理动机 Incentive of Earnings Management;主要文献Literatures on EM in China;主要发现Main Findings;会计政策选择Accounting Policy Choice ;主要发现及局限性Findings and Limitations;盈利预测Earnings Forecast;主要发现Main Findings;会计信息的评价与使用Evaluation and Use of Accounting Information ;会计制度及其改革的评价