...本文沿用Ball and Shiv妇aar(2005)对“会计稳健性”的定义——经济损失(economic losses)的确认比经济收益(economic gains)的确认更及时,引入管理舞弊(风险)控制变量重新探讨了Ball and Shivakumar(2005)的分段线性回归模型(piecewise-linear regr...
While the practice carries serious health risks for many, those dangers are outweighed by the social and economicgains for poor urban farmers and consumers who need affordable food.