Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
Relevance is at the heart of management accounting; if information is not relevant to some need, it has no value.
相关性是管理会计的核心。如果信息不相关，那它就没有价值。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。
Is the Value Relevance of Accounting Information Improved under the New Accounting Standards?
新会计准则提高了会计信息价值相关性吗？
To this end, the fair value measurement and the relevance of the economic crisis has become the focus of debate between the accounting profession.
为此，公允价值计量与经济危机的相关性便成为会计界争论的焦点。
According to current problems, further promotion of accounting information value relevance of listed companies should emphatically solve the problems in the implementation of new accounting standards.
针对目前存在的问题，进一步提高上市公司会计信息价值相关性应着重解决准则执行中的问题。
The accounting Standard was laid down to enhance the value relevance of accounting information by the introduction of Fair value so that the investors make reasonable economic decisions.
准则制定者的初衷是通过引入公允价值增强会计信息的价值相关性，有利于投资者做出合理的经济决策。
The accounting Standard was laid down to enhance the value relevance of accounting information by the introduction of Fair value so that the investors make reasonable economic decisions.
准则制定者的初衷是通过引入公允价值增强会计信息的价值相关性，有利于投资者做出合理的经济决策。
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