16 第四节 盈馀管理 Watts & Zimmerman（1978）提出契约理论（contracting theory），抑或称实 是性会计理论（positive accounting theory）为制订会计决策过程提供一良好基 础，并对盈馀操弄的动机及方法加以验证...
基于22个网页-相关网页
incomplete contracting theory 不完全契约理论 ; 和不完全契约理论 ; 理论
Relational Contracting Theory 关系型合约理论 ; 关系合约理论
financial contracting theory 金融契约理论
contracting cost theory 契约成本理论
Classical contracting theory believes that the essence of enterprise is replacing the contracting of the product trade by the contracting of the factor trade.
经典的合约理论认为企业的本质在于用要素交易的合约替代产品交易的合约。
This paper analyzes the issue from the perspective of financial contracting theory, based on a thorough investigation of financial system evolution in developed countries.
本文在对世界上几个主要国家的金融体系演变历史进行考察的基础上，从金融契约理论的角度分析了这一问题。
Based on the development of the compulsory contracting theory, this author maintains that some compulsory contracting measures may be taken as remedies for reliance interest.
在对强制缔约理论适当改造的前提下，可以应用强制缔约措施以救济信赖利益损害。
应用推荐