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2018 2nd International Conference on Education Technology and Social Science (ETSS 2018)
Accounting conservatism has a decision effect on financial elasticity, aiming to improve the conservatism of financial elasticity accounting, a modeling method of financial flexibility accounting conservatism based on fitness test is proposed. The relationship between financial report conservatism and enterprise debt is studied, the information symmetry by combining the relevance of equity market and debt market is analyzed, and accounting conservatism by controlling accrual profits isdoi:10.23977/etss.2018.12544 fatcat:ebgcfyhqyvd6pf37khqobtxcay