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hui ji wen jian xing yu ge gu bao die feng xian
Author(s): 
Pages: 8-13
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  会计稳健性个股暴跌风险货币政策;
Abstract: 本文选取2004~2012年A股上市公司为研究对象,考察了不同货币政策时期会计稳健性对个股暴跌风险的影响。研究发现,在货币紧缩时期,会计稳健性能在一定程度上降低个股暴跌风险,而在货币宽松时期,则恰恰相反。结果表明,会计稳健性并非越高越好,公司的会计政策应在相关性和可靠性之间保持一定平衡。
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