成果/Result
- The impact of XBRL classification criteria on accounting conservatism—an example of the wholesale and retail trade被引量：14收藏
- 作者：Hu, R.Y. Hu, F.Y.
- 机构： Accounting Informatization And Finance Decision Support Center
- 来源：Network Security and Communication Engineering - Proceedings of the 2014 International Conference on Network Security and Communication Engineering, NSCE 2014 2015
- 关键词：Commerce - Sales - Costs - Classification (of information) - Shareholders
