我國上市公司自愿性會計(jì)政策變更動因的實(shí)證研究.pdf

1、蘇州大學(xué)碩士學(xué)位論文我國上市公司自愿性會計(jì)政策變更動因的實(shí)證研究姓名：鄭雯申請學(xué)位級別：碩士專業(yè)：會計(jì)學(xué)指導(dǎo)教師：王則斌20070401AEmpiricalstudyonChina’Slistedcompanies’IncentivesofAccountingVoluntaryChangedPolicyAbstractBasedonthebackgroundofChinasmarketcharacteristicsasavoluntar

2、ychangeinaccountingpolicyresearchcore，gameanalysisthatbythesideofthecontractisstillintheinitialstagegameFromthe仆lashequilibrium”stillhasalongwaytogoVoluntarychangesinaccountingpoliciesforthemanagementofenterprisesoperati

3、ngprovidedallopportunityUndercontracttheorytheempiricalmethodonenterprisessAccountingVoluntaryChangedPolicyexplorethecausesThispapercollectedforthepefiod20012005toincreaseprofitvoluntarychangesinaccountingpolicy179listed

4、companies’datafromZmijewskiandHagerman％(1981)researchmodelandtheuniquenessofChinaspoliticalandeconomicenvironmentthispapertlkqeregressionanalysismodelOnlistedcompanies’formultiplelineartestTheresultsshowedthatvariousince

5、ntivesofAccountingVoluntaryChangedPolicywithmodelingrequirementsAccordingtotheempiricaldatabinarylogisticregressionweightedlinearmodelconstructedbyauthorcallmoreaccuratelydescribethevariousfactors’linearweightingThemodel

6、resultsshowed：voluntarychangeinaccountingpolicyfortheleaseofthevoluntaryactionbytheimpactofaccountingpolicychangesandleasetheorymeetbutthecorrelationisdifferentFinallyweproposeaspecificpolicyproposalsKeywords：voluntarych