False composition that state standard law circle and accounting field dispute focus issue.
虚假陈述的构成标准是法律界和会计界争议不决的焦点问题.
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Business combination is one of the most important areas in the accounting field.
企业合并的会计问题向来是会计领域中最复杂且争论最多的领域之一.
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Firms'financial distress and earnings management have always been the focuses in financial and accounting field.
一直以来,公司财务困境和盈余管理都是财务和会计研究文献关注的热点.
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