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書封 关键审计事项披露对合并商誉的影响及其经济后果研究
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关键审计事项披露对合并商誉的影响及其经济后果研究

Author
：
毛玥 (著)
Publisher
：
南开大学出版社有限公司
Published
：
2025/02/03
Format
：
PDF
Category
：
Business & Management & Finance ; Academic Books
Subject
：
Social Sciences
ISBN
：
9787310067220
Read Aloud
：
Due to copyright restrictions, this book does not support read aloud

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本书深入剖析了关键审计事项（CAM）披露对合并商誉的影响及其经济后果。在当前全球并购活动中，商誉已成为上市公司资产负债表中的重要组成部分。本书通过实证研究，探讨了CAM披露如何改善合并商誉会计信息质量，降低信息不对称，促进资本市场资源配置效率。研究还进一步考察了CAM披露对企业未来现金流预测能力和股价崩盘风险的影响。书中结合了大量实证数据，为审计报告改革提供了理论支持和实践指导，具有重要的学术和实践价值。
  • Place of Publication ： 中國大陸
  • Language ： 簡體中文
关键审计事项披露对合并商誉的影响及其经济后果研究

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