“参与治理”还是“选择治理”——基于机构投资者与会计稳健性内生关系的检验
甄红线, 凌方, 景跃霞
系统工程理论与实践 ›› 2021, Vol. 41 ›› Issue (9) : 2198-2217.
“参与治理”还是“选择治理”——基于机构投资者与会计稳健性内生关系的检验
“Participation in governance” or “selective governance”—Based on the test of the endogenous relationship between institutional investors and accounting conservatism
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