节点文献
浅议我国上市公司信息失真的成因
On the Reasons of Information Distortion in Public Limited Company (PLC) in China
【摘要】 国际知名的公司企业接连不断爆出丑闻,会计造假,会计信息失真已成为一个全球性的问题。它的形成有各种各样的原因,本文从注册会计师执业角度试加分析。
【Abstract】 The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue. The reasons behind the scene vary, and this article attempts to analyze the reasons from the perspective of Certified Public Accountant (CPA).
- 【文献出处】 北京理工大学学报(社会科学版) ,Journal of Beijing Institute of Technology(Social Sciences Edition) , 编辑部邮箱 ,2004年01期
- 【分类号】F832.5
- 【被引频次】1
- 【下载频次】150