Dissertation > Excellent graduate degree dissertation topics show

An Research on Motivation of Accounting Policy Choices of Chinese Listed Companies

Author: LiHui
Tutor: YuZhiHu
School: Hefei University of Technology
Course: Accounting
Keywords: accounting policy choices opportunistic motives impairment of assets listed companies
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 834
Quote: 6
Read: Download Dissertation

Abstract


Since reform and opening up, Chinese stock market has developed rapidly, playing an increasingly important role in Chinese economics. Disclosure of accounting information of listed companies plays a vital role in the healthy development of capital market, and accounting policy choices are the core elements of the accounting information. At the same time, accounting policy choices also have enormous impact on the prosperity and development of listed companies. However, there are a lot of problems while the rapid development of Chinese stock market . Among of them, one of the outstanding problems is distortion and inadequate disclosure of the accounting information. So, it is necessary to improve the quality of accounting information for the healthy development of the stock market, and improving quality of accounting policy choices are the foundation of improving quality of accounting information. Normlizing the behavior of accounting policy choices of listed company’s is important and indispensable means of suppression of false accounting.In China, the accounting policy choices become inevitable for companies with construction of the socialist market economic system. Learning from Chinese and foreign research results, this paper introduces the theoretical basis for accounting policy choices, analyzes the efficiency and opportunistic motives of the accounting policy choices from the point of view of contract costs, discusses the cause and specific motives of opportunistic choices of accounting policy of Chinese listed companies deeply, and does an empirical research on selecting motivation of accounting policy. Finally, this article proposes reasonable policy measures and recommendations on how to standardize the selection of accounting policy and to avoid opportunistic motives, and promotes the healthy development of Chinese stock market .

Related Dissertations

  1. Based on Factor Analysis of the chemical industry trade Financial Performance Evaluation of Listed Companies,F224
  2. On the Independent Director System of Listed Companies in China,D922.291.91
  3. The relationship between social responsibility and corporate performance of listed companies in China,F276.6
  4. An Empirical Study of the family of listed companies in China governance structure of the internal control,F276.5
  5. Small board listed company government grants impact on the financial performance,F276.6
  6. Evaluation of the growth of the retail listed companies in China,F832.51
  7. Study on the Correlation between Capital Structure and Profitability of Listed Companies in China’s Engineering Equipment Manufacturing Industry,F832.51;F224
  8. Empirical studies of the financing structure of institutional investors holding listed companies,F224
  9. Research on the Competitiveness Evaluation of the Coal Corporations,F426.21
  10. Empirical Study on the Impact of the Enterprise Income Tax Reformation to Manufacturing Listed Company Performance,F425;F224
  11. Study on the Equity Merger Reform,equity Structure and Cash Dividend Policy of State-owned Listed Company,F276.6
  12. Studies on Industrial Transition of Tourism Listed Companies,F832.51
  13. A Study on the Classification of Financial Assets under the Perspective of Game Theory,F233
  14. Research on Credit Risk of Suzhou Listed Companies Base on Logistic Regression Analysis,F224;F832.4
  15. To Discriminate and Study the Financial Statement of Chinese Listed Companies Fraudabstract,F275
  16. The Establishment and Effectiveness of Financial Risk Assessment Index System of Listed Companies Based on VaR,F832.51;F224
  17. An Study on the Efficiency of the Listed Real Estate Companies Based on Factor Analysis Method,F224
  18. Research on Upgrading of the Industrial Structure from the View Angle of Profit Margin Induction,F272
  19. A Research on the Evaluation of Financial Competitiveness for Listed Companies Related to Agriculture,F832.51;F224
  20. Empirical Study on Ownership Structure and the Sensitivity of Capital Expenditures,F426.72;F224
  21. The Correlational Study of between Characteristic of Corporate Governance Structure and Earnings Management of Gem Listed Companies,F275

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile