The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
This? Paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.
本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
This? Paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.
本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
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