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稳健性是一项传统的会计属性,稳健性研究是会计研究的重要领域之一。本文试图对稳健性计量方法予以概述,以对基础理论工作做些补充,利于今后的进一步研究。
Robustness is a traditional accounting attribute, and robustness research is one of the important fields of accounting research. This article attempts to give an overview of the methods of robustness measurement in order to supplement basic theoretical work and to facilitate further research in the future.