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会计稳健性是会计信息质量中较为重要组成部分,各界对它的重视程度也在逐步提高。近些年来,国内外众多学者及研究机构对会计稳健性进行了大量相关研究。
Accounting conservatism is a more important part of the quality of accounting information, and the importance attached to it by all walks of life is gradually increasing. In recent years, many domestic and foreign scholars and research institutes carried out a large number of related studies on the conservatism of accounting.