《会计监管风险提示第8号——商誉减值》的政策效果研究——基于业绩补偿承诺的视角
徐婷婷, 柳建华, 陈果
Study on the Policy Impact of “Accounting Regulatory Risk Warning No.8-Goodwill Impairment”: Based on the Perspective of Performance Compensation Commitment
Xu Tingting, Liu Jianhua, Chen Guo
南方经济
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2022, (10): 111
-132
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DOI: 10.19592/j.cnki.scje.391138