摘要
会计稳健性在公司治理中具有重要作用，为量度在公司治理中会计稳健性的应用程度。本文结合案例，对会计稳健性在治理结构严格和治理结构松散的公司中的应用进行了比较研究，发现治理结构严格的公司比治理结构松散的公司更倾向于选择应用会计稳健性。
Accounting solidity plays an important role in corporate governance. In order to measure the level of accounting solidity versus corporate governance, this paper employs several cases to compare the level of accounting solidity in strict corporate governance and slack corporate governance. It reaches the conclusion that strict corporate governance tends to have a higher level of accounting solidity.
出处
《保险研究》
CSSCI
北大核心
2006年第10期70-71,共2页
Insurance Studies
关键词
会计稳健性
公司治理
accounting solidity
corporate governance
