盈余平滑影响企业突破式创新吗 ——外部利益相关者评价的视角 / Does Earnings Smoothing Affect Radical Innovation? ——Research from the Perspective of External Stakeholders
- Resource Type
- Academic Journal
- Source
- 会计研究 / Accounting Research. (12):91-102
- Subject
盈余平滑 突破式创新 外部利益相关者 创新合法性 会计契约有用性 - Language
- Chinese
- ISSN
- 1003-2886