关系契约式治理与真实盈余管理的成本溢出效应 ——基于中国资本市场系族企业的研究
金宇超 马慧 靳庆鲁
Relational-Contract based Governance and the Cost Spillover of Real Earnings Management — Evidence from Group-affiliated Companies
Yuchao Jin Hui Ma Qinglu Jin
会计学季刊
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2025, (1): 123
-158
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DOI: 10.30243/QJA.202506_1(3).0005