{"title":"美国和加拿大的管理人员和财务分析师对当前成本信息的反应是:积极的态度","authors":"D. Cormier, B. Morard","doi":"10.1080/09585209100000042","DOIUrl":null,"url":null,"abstract":"This paper1 examines the usefulness of current cost data in respect of two user groups, managers and financial analysts. The opinions expressed by managers concerning accounting procedures (specifi...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"The reaction of managers and financial analysts in the US and Canada towards current cost information: a positive approach\",\"authors\":\"D. Cormier, B. Morard\",\"doi\":\"10.1080/09585209100000042\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper1 examines the usefulness of current cost data in respect of two user groups, managers and financial analysts. The opinions expressed by managers concerning accounting procedures (specifi...\",\"PeriodicalId\":252763,\"journal\":{\"name\":\"Accounting, Business and Financial History\",\"volume\":\"8 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Business and Financial History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/09585209100000042\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Business and Financial History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09585209100000042","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The reaction of managers and financial analysts in the US and Canada towards current cost information: a positive approach
This paper1 examines the usefulness of current cost data in respect of two user groups, managers and financial analysts. The opinions expressed by managers concerning accounting procedures (specifi...
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