青云英语翻译

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霍尔索森和莱夫特威克(1983)(HL)发现,企业规模和杠杆是仅有的两个解释选择在他们的研究论文14篇,自愿性和强制性会计方法选择的经济后果的审查会计技术的重大变数。 26 HL承认经验的工作,他们审查的局限性,尤其是依赖和独立的变量和低功耗测试规范。 HL的预期的经济后果可能是太小了目前的研究方法来检测与Bernard(1989)一致。

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霍尔特豪森和莱夫特威奇 (1983 年) (HL) 发现企业规模和杠杆是解释在检讨研究的自愿和强制选择会计技术的经济后果的 14 论文会计技术选择的只有两个重大变量。HL 承认他们检讨,特别是对这两个相关的规范和独立变量及测试的低功率的

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霍尔特豪森和leftwich(1983年)(hl)发现,公司规模和利用是唯一两个重要变量解释选择在其审查的会计方法的14篇论文,研究的经济后果的会计方法选择的自愿和强制性。 hl认识到的限制,实验工作进行检查,特别是对技术指标的依赖和独立两个变量和低功率的测试。
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