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文献信息
Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
Financial ReportingAccounting StandardsCorporate GovernanceEarnings ManagementInternational Accounting StandardsFinancial StatementsAccountingInternational Financial Reporting StandardsAccounting FoundationAccounting ResearchValue RelevanceStandard SettersConceptual FrameworkFair ValueStandard SettingInformation AsymmetryAccounting StandardAccounting TheoryAccounting PracticeStock Returns
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