Which One is More Important: Relevance or Reliability of Accounting Information?
孰轻孰重：会计信息的相关性抑或可靠性?。
The reliability of accounting information serves as the base of the regular national economy.
会计信息质量是国民经济正常运转的基础。
Using contract theory, this paper explains the divergence of relevance and reliability 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。
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