替代会计方法、信息不对称与流动性:理论与证据

Alternative Accounting Methods, Information Asymmetry and Liquidity: Theory and Evidence.

Accounting Review · 1996
被引 102
人大 A+FT50UTD24ABS 4*

中文导读

从信息不对称角度研究企业会计选择,分析信息不对称对股票交易成本和流动性的影响,以及跨国公司通过功能货币选择降低信息不对称的披露机会。

Abstract

Abstract Studies the information asymmetry perspective of corporate accounting choice. Effects of information asymmetry to transaction costs and liquidity for trading shares; Disclosure opportunity to decrease information asymmetry; Information asymmetry in the choice of functional currency by multinational firms.

会计选择信息不对称流动性功能货币