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文章基本信息

  • 标题:Introduction to the Influence of Accounting Measurement Attributes on Financial Information
  • 本地全文:下载
  • 作者:Yanfang WU
  • 期刊名称:Canadian Social Science
  • 印刷版ISSN:1712-8056
  • 电子版ISSN:1923-6697
  • 出版年度:2013
  • 卷号:9
  • 期号:3
  • 页码:146-148
  • DOI:10.3968/j.css.1923669720130903.5779
  • 语种:English
  • 出版社:Canadian Academy of Oriental and Occidental Culture
  • 摘要:This paper starts from analyzing the influence of coexistence of various measurement attributes on financial information. Thus, points out the coexistence of multiple measurement attributes cannot realize the organic unity of financial information’s reliability and correlation but on the contrary harms them. Therefore, the paper gives a resolution of separating reliability and correlation information at last.
  • 关键词:Financial information; Reliability; Correlation; measurement attributes
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