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企业财务报告的质量取决于资本市场上会计信息需求方和供给方之间的博弈,投资者法律保护通过影响资本市场的发展,进而影响需求方和供给方之间的力量对比,使作为会计信息载体的财务报告呈现出不同的质量特征。
The quality of corporate financial reports depends on the game between the accounting information demand side and the supply side in the capital market. The legal protection of investors influences the balance of power between the demand side and the supply side by influencing the development of the capital market, The financial report of the carrier presents different quality characteristics.