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伴随着我国证券市场的快速发展,我国的证券收益逐渐成为我国大部分企业的重要经济来源,在我国新会计准则执行之后,作者对我国的证券收益的价值相关性以及盈余管理现象进行了简单的研究。
With the rapid development of China’s securities market, China’s securities income has gradually become an important source of income for most enterprises in our country. After the implementation of the new accounting standards in our country, the author has carried out a simple analysis of the value relevance of our securities and the phenomenon of earnings management. the study.