Dissertation > Excellent graduate degree dissertation topics show

Study on the Economic Consequence of Accounting Standards

Author: ZhouJiaHua
Tutor: XiaoMeiYing
School: Hunan University
Course: Accounting
Keywords: Accounting Standards Setting Enforcing Accounting Policy Choice Accounting Rent-Seeking Economic Consequence
CLC: F233
Type: Master's thesis
Year: 2009
Downloads: 250
Quote: 0
Read: Download Dissertation

Abstract


Economic consequence of accounting standards includes two sides: setting and enforcing. Studying accounting standards’economic consequence has important theoretic and practical meanings. Economic consequence view can be classified as "zero economic consequence", "positive economic consequence" and "negative economic consequence". On the one hand, we have to guarantee "zero economic consequence" when comes to accounting affirmation and measuring; on the other hand ,when turns to accounting statements, we must consider "positive economic consequence" fully and control "negative economic consequence" actively. Accounting standards’economic consequence decides the goal of setting standards is affirming property rights. The best value direction of setting standards is“zero economic consequence”at recognition and measurement aspects. The process of standards’setting is a game process, in which many stake holders participate. Enforcing of accounting standards realizes during the process of accounting policy choice. Letting management persons choose accounting policy flexibly can be good to adapt to environment changes and not perspective results of contracts, but also be bad to opportunism. One important reason of accounting standards’economic consequence is accounting rent-seeking, which exists not only at setting standards link, but also at enforcing segment. Moreover, accounting rent-seeking at setting link decides the extensiveness and deepness of enforcing segment. Recently, the analysis of accounting rent-seeking economic consequence during accounting policy choice process attaches great importance to“zero economic consequence”. But, if it conforms to“efficient contracts view”, it will be“positive economic consequence”. Last but not least, the paper discusses the showings and reasons of economic consequence of new accounting standards at enforcing side. The studying result is that main reason is introducing fair value measurement comprehensively.

Related Dissertations

  1. Research on Textbook Origin of Mathematical Problems in College Entrance Examination,G633.6
  2. Financial reporting changes under the New Accounting Standards,F233
  3. Research on Method of Setting Mathematics Question in College Entrance Examination,G634.6
  4. Effect on Yield and Quality of Cotton with Soil Waterloged and the Physiological Basis,S562
  5. Traditional media agenda and the agenda of comparative research network,G206
  6. Research on the Construction of Accounting Standards,G647
  7. Accounting acquisitions alienation rent-seeking research,F271
  8. China 's income tax accounting standards Effect of,F812.42
  9. The information content of the commercial banks accounting policy choices,F830.42
  10. Measured at fair value under the new guidelines on the impact of accounting conservatism,F233
  11. The Study and Practice of Design Air Condition Setting in South China,TU831.4
  12. Improvement of Chinese Public Servants Employment Injury Insurance,D922.11
  13. Research on Curriculum Setting Optimization of Human Movement Science in Social Sports Major-in the Perspective of Preventive Medicine,G804.2
  14. The age of the Internet media agenda setting theory research,G206
  15. Studies on the NPO Accounting Standards System Construction of China,F233
  16. Empiricalanalysisabout Relevance Ofaccounting Information after Execution of the Accounting Standard,F832.51
  17. The Study on the Issues of Accounting Standards for Financial Instruments of China,F233
  18. Study on China’s Accounting Ethical Problems,F233
  19. Rent-Seeking·Games·Formulation and Implementation of Accounting Standards,F233
  20. Research on Preventing the Evolution of Earnings Management for the Accounting Fraud,F233

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile