Lipatlisiso ka litaba Information Quality
论文作者:同为论文网 论文来源:www.lunwenei.com 发布时间:2018年01月26日

Ho tloha ka bo-1990, hammoho le linaheng tsa Bophirimela tse tsoetseng pele ho hōla, limmaraka le motse-moholo, batsetedi ka lik'hamphani tse thathamisitsoeng 'maemo a lichelete ditletlebong ho tseba ho eketsehileng, ho feta ka nako e loketseng, hammoho le ho ikutloa ea lefatše lohle ea "Enron" boikarabello lesedi tshenolo ya lik'hamphani tse thathamisitsoeng ho feta le ho feta le sesosa sa ho amehiloeng ka, 'me kahoo a beha theoha tsokoang ka Bophirimela ho ntlafatsa boleng ba boitsebiso boikarabello; hape ka China, tota boikarabello lesedi bomenemene phahamisa lipotso le dingongoreho mafapha ea sechaba le boikarabello lesedi senola ka khampani.

Leha mafapha a 'muso li ile tsa amohela letoto la mehato taolo, empa phello e ke a se matle, le tlaase boleng ba litaba tlhahisoleseding, le boikarabello lesedi khopama boemo ba ha e so ho feletseng fetola.

Ho ithuta linaheng tse ling haholo-holo ho tswa ho pono ea moruo tlhahisoleseding, o ile a bontša marakeng-sekametseng moruo o bokgoni moruo, le boikarabello lichelete le boikarabello tlhahisoleseding le karolo ea bohlokoa ho, 'me kamoo ho ka nepo utloisisa le ho hlahloba e le hantle ena, ka tsela eo ho matlafatsa le bokgoni tshebetso ya' marakeng. theorists malapeng oa bothata ke kamano pakeng tsa lintlha tse fapa-fapaneng tlholeho litšobotsi tsa boikarabello boleng lesedi la puisano, ho theha e feletseng thulaganyo ya tsamaiso le boikarabello lesedi ea boleng tšobotsi a haelloa ke khopolo, ka mokhoa ona le boikarabello lesedi khopama kapa puso e atlehang fumanwa mokhoa.

Ka pampiri ena, e absorption e tletseng, FASB le IASC nahana ka ho thehoa ha mantlha litšobotsi tse boikarabello lesedi boleng ea tsamaiso ea, ho tloha pono ea boikarabello basebelisi lesedi ho haha tsamaiso ea tšoauoa ka sete ya mola ka China e maemo a hona joale ea sechaba, 'me and analysis bontša, kahoo sena qalang ntlha, o ile a sisintsweng e matlafatsang le boikarabello tlhokomelo, e hlakileng tlhaloso ya litokelo tsa thepa, potlakisa kaho ea melao ea tsamaiso le boikarabello, ho ntlafatsa tlalehelang lichelete le e matlafatsang ea koetliso ea boleng ba basebetsi le tshebediso le boikarabello lesedi le boikarabello libakeng tse tšeletseng ho ea ho thibela ho khopama ea boikarabello tlhahisoleseding.


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