石家庄经济学院学报2011，Vol.34Issue(4)：8-13,6.
机构投资者持股、股市周期与会计稳健性
Institutional Investor Stock-holding,Stock Market Cycle and Accounting Conservatism
摘要
Abstract
The data disclosed by the listed firms from 2007 to 2009 are used as samples to examine the dynamic effect of institutional investors on financial reporting conservatism in different stock market cycle.The research finds that institutional investors collu关键词
机构投资者持股/股市周期/会计稳健性Key words
institutional investors/stock market cycles/accounting conservatism分类
经济学引用本文复制引用
李凯..机构投资者持股、股市周期与会计稳健性[J].石家庄经济学院学报,2011,34(4):8-13,6.基金项目
国家社会科学基金项目“金融危机后全球会计治理及其国际协调机制与我国对策研究”（10BJY020）的阶段性研究成果 （）
