The findings are as follows, unconditional conservatism decreases significantly and conditional conservatism increases significantly after accounting standards change happened in 2007.

研究发现，2007年会计准则变更后，上市公司的非条件稳健性显著降低，而条件稳健性显著上升。

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The findings are as follows, unconditional conservatism decreases significantly and conditional conservatism increases significantly after accounting standards change happened in 2007.

研究发现，2007年会计准则变更后，上市公司的非条件稳健性显著降低，而条件稳健性显著上升。

youdao