会计稳健性对现金持有及其价值的影响研究

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1、分类号：F279.23密级：公开论文编号：2013020777贵州大学2016届硕士学位论文会计稳健性对现金持有及其价值的影响研究学科专业：企业管理研究方向：企业财务与投资管理导师：杜滨研究生：李苏芳中国﹒贵州﹒贵阳2016年6月目录摘要……………………………………………………………………………………………………………………………………..……ⅠSummary……………………………………………………………………………………………………………………………………Ⅱ1绪论........................

2、..................................................................................................................11.1研究背景及意义................................................................................................................11.2研究框架..............

3、..............................................................................................................31.3创新之处............................................................................................................................32文献综述...........

4、.........................................................................................................................52.1现金持有量综述................................................................................................................52.2现金持有价值综述...

5、.........................................................................................................82.3会计稳健性综述..............................................................................................................103理论基础..........................

6、........................................................................................................133.1现金持有动机理论..........................................................................................................133.2权衡理论...........................

7、...............................................................................................133.3信息不对称理论..............................................................................................................143.4代理理论与自由现金流假说.........................

8、.................................................................154研究设计...................................................................................................................