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本文构建了一个公允价值会计顺周期效应的分析框架,在此基础上对已有的公允价值会计顺周期效应的研究文献进行了系统的回顾与评论,最后提出了今后尚需探索和拓展的方向。
This paper constructs an analysis framework of procyclical effects of fair value accounting. On the basis of this, I systematically review and comment on the existing research literature on procyclical effects of fair value accounting. Finally, I propose some directions that need to be explored and expanded in the future .