2009•Journal of Jilin Province Economic Management Cadre CollegeRequires access
Study on the Relevance and Reliability of Accounting Information
Xiaoping Jiang
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Abstract
In the information age,there is growing emphasis on the usefulness of accounting information.Among them,the decision-making usefulness of accounting information is the most basic requirement of the information users,which is mainly manifested as two basic features of relevance and reliability.Relevance and reliability are in- terdependent and mutually exclusive.In the real economic environment,they both influence and determine the usefulness of accounting information.