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。
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