公允价值计量能力、披露与公允价值估计的感知可靠性:对Bhat和Ryan(2015)的讨论

Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)

Accounting, Organizations and Society · 2015
被引 15
人大 A-FT50ABS 4*
会计学公允价值计量信息披露实证会计研究