Myth: External Financial Reporting Quality Has a First-Order Effect on Firm Value
质疑外部财务报告质量对企业价值具有首要影响的普遍观点，基于已有研究指出其影响可能被高估，对会计学者和实务者重新审视财务报告作用具有启发意义。
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Jerold L. Zimmerman; Myth: External Financial Reporting Quality Has a First-Order Effect on Firm Value. Accounting Horizons 1 December 2013; 27 (4): 887–894. https://doi.org/10.2308/acch-10370 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentAccounting Horizons Search Advanced Search