Wen Wang
Abstract
The paper discusses the difference between the domestic scholars' exposition about accounting information quality features and the concerning description in international accounting criterion and the possibility of merchandization of accounting information for listed companies.
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The paper discusses the difference between the domestic scholars' exposition about accounting information quality features and the concerning description in international accounting criterion and the possibility of merchandization of accounting information for listed companies.
Key concepts: Accounting, Exposition (narrative), Accounting information system, Business, Quality (philosophy), Accounting standard, Cost accounting, Management accounting