|Table of Contents|

Uncertainty and accounting information distortion(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2000年01期
Page:
43-45,49
Research Field:
Publishing date:
2000-06-20

Info

Title:
Uncertainty and accounting information distortion
Author(s):
GUO Sui-ying1; CHEN Jian-qi2
1.Shaanxi Lixin Certified Public Accountants Co.LTD,Xi′an 710003,China; 2.District of Finance& Economics,Xi’an Jiaotong Univ.,Xi’an 710061,China)
Keywords:
uncertainty; accounting information distortion; counter measure
PACS:
F231.4　
DOI:
-
Abstract:
Personal factors must have been paied more attention to ,but ingnored those of technical factors which are called uncertainty when people study the accounting information distortion.The relationship between uncertainty and accounting information distortion is pointed out, and the prevention counter measure is probed.

References:

[1]　李心合.现代会计发展的五大趋势[J].当代财经,1997,(10): 25-28.
[2]　财政部会计事务管理司.国际会计准则[M].北京:中国财政经济出版社,1990.46-47.
[3]　蒋义宏.变更会计政策的行为与动机[N].中国证券报,1999-10-18(9).

Memo

Memo:
-
Last Update: 2000-06-20