机译:独立董事制度是否有助于提高会计信息质量:从收益保守主义的角度
School;
of;
Statistics,;
Southwestern;
University;
of;
Finance;
and;
Economics,;
Chengdu;
610074,;
China;
School;
of;
Accounting,;
Southwestern;
University;
of;
Finance;
and;
Economics,;
Chengdu;
610074,;
China;