基于权责发生制的应计异象研究综述
Summary of accrual-based vision research
权责发生制下，应计异象在证券市场会产生超额盈余，因此对市场的效率提出了质疑。本文对国内外应计异象的研究现状进行了梳理，对应计异象的存在性，解释性以及消亡等热点问题进行评述，在此基础上提出了应计异象未来的发展方向。
ccrual anomaly produced excess earnings in the stock market, so the efficiency of the market questioned. In this paper, we studied the research about accrual anomaly in domestic and foreign, then commented the existence, causes and demise .Last ,we proposed future direction of accrual anomaly.
蔚风英、李强
财政、金融
应计异象存在解释消亡
accrual anomalyexistencecausesdemise
蔚风英,李强.基于权责发生制的应计异象研究综述[EB/OL].(2015-01-23)[2025-08-21].http://www.paper.edu.cn/releasepaper/content/201501-405.点此复制
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