会计信息的价值相关性 value dependence of accounting information
会计信息相关性将影响会计信息的整体质量。
The relationship among accounting information will influence the whole quality of accounting information.
文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。
Using contract theory, this paper explains the divergence of relevance and reliability of accounting information.
最后，分别利用信息粒度和信息相关性建立了不同层次管理者所关心信息划分的模型。
Lastly, the model of information classification different hierarchies managers are interested in is constructed by means of information granules and information relativity respectively.
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