|
Accounting policy choice is an important aspect of the quality of corporate financial information, accounting policy choices throughout the entire accounting process, from the recognition, measurement, record to report, it can be said the accounting process is the process of accounting policy choices, generate financial statements is a The results of the series of accounting policy choice. It will not only affect the various stakeholders in the economic decision-making, distribution of wealth, but also affect the efficiency and effectiveness of the allocation of social resources. Therefore, the importance of to study accounting policy choice behavior has become increasingly prominent, it will also become an important issue for future accounting field of empirical research. This article research ideas to take gradual deduction from basic theory to specific problems. First of earnings management motivation accounting policy choice theory, including the concept of earnings management, means the concept of accounting policy choice, as well as accounting policy choices under the motivation of earnings management theory, including three motives \and raised the motivation of our unique combination of our existing economic environment. Next, the in Western theoretical analysis on the basis of the establishment of the assumptions, the empirical analysis of China's listed companies accounting policy choices, concluded on the basis of empirical results based to a comparison of China's listed companies accounting policy choice behavior in-depth understanding. Finally, for the problem of accounting policy choice behavior of listed companies in China to make a few suggestions and shortcomings. The research results show that the accounting policy choice of listed companies in China is far from rational, policy-oriented, the motivation and allotment motivation to \The empirical study included single factor test and multiple regression analysis, and the impact of accounting policy choice in Western motivational factors are included in the empirical, which makes the argument in the model covers the typical Western motives assumptions and our unique motives Suppose, in order to explore hidden behind the accounting policy choice behavior of listed companies in China, the real motivation of earnings management. Meanwhile, the view of the corporate accounting policy choices are not economic behavior and the effect of the non-efficient, we can not avoid the use of earnings management accounting policy choice, but to give the Public Company Accounting policy choice should be reasonable, legitimate guide. With the development of market economy, the gradual improvement of the modern enterprise system, the accounting standard system is becoming more and more, we have reason to believe that China's accounting choice behavior motivation and international convergence. Accounting policy choice behavior in compliance with accounting standards, without prejudice to the accounting information reliability and comparability premise, to achieve a balance stakeholder rights, fair distribution of wealth, the goal of ultimately achieving Pareto efficiency.
|