投票权力指数的预测能力:FASB对财务会计准则公告第45-69号的投票

The Predictive Power of Voting Power Indices: FASB Voting on Statements of Financial Accounting Standards Nos. 45-69

Journal of Accounting Research · 1983
被引 16
人大 AFT50UTD24ABS 4*

中文导读

研究投票权力指数能否预测FASB成员对会计准则的投票行为,基于第45-69号准则的投票数据。

Abstract

Frank H. Selto, Hugh D. Grove, The Predictive Power of Voting Power Indices: FASB Voting on Statements of Financial Accounting Standards Nos. 45-69, Journal of Accounting Research, Vol. 21, No. 2 (Autumn, 1983), pp. 619-622

投票权指数FASB投票财务会计准则预测能力