Research on short-term market reaction of accounting policy choice of listed companies;

Accounting Policy Choices Research based on Stakeholder Theory;

Motivation and economic consequences of accounting policy choice of China s listed companies;

Tax planning of the choice of accounting policy under new accounting rules;

Research on the judgment of accounting profession and the choice of accounting policy;

On the basis of introducing essential theory of tax planning, this paper gives the conclusion that among a lot of means of tax planning , and the choice of accounting policy is especially worthy of being used by enterprises, bec.

So,it can be said that accounting policy choices is the basis of enterprise financial information reveals.

Recently, foreign scholars have made lots of studies in motivations of accounting policy choices and real effect in listed companies, and as a result, positive accounting theory is built.

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.

But in our countries, the researches on the accounting policy choice started correspondingly late and have not form a complete system.

The accounting policy choice is the foundation of enterprise s accounting information, and can produce the widespread social and economic consequence.

So there exist demand and supply of the choice of accounting policies in economic life.

Structure of company treatment is the internal agent for bringing forth the choice of accounting policies,and the structure of both internal and external treatment serves as the significant factor to impact the selection of accounting policies.

The adscription of rights of accounting policy choice is the focus of it a.