1.
Income SmoothingIncentives from Voluntary Accounting Changes;
自愿性会计政策变更的收益平滑动因
2.
Research into the Influence of Mandatory Accounting Changes on Voluntary Accounting Changes;
强制性会计政策变更对自愿性会计政策变更的影响研究
3.
An Study of Audit Reporting Decision for Discretionary Accounting Principles Changes;
基于自愿性会计政策变更的审计意见研究
4.
A Study of the Effects of Voluntary Accounting Policy Changes on Auditor Changes
自愿性会计政策变更对会计师事务所变更的影响研究
5.
An Empirical Study on the Voluntary Accounting Policy Changes of Chinese Listed Companies;
中国上市公司自愿性会计政策变更的实证研究
6.
Study on Market Effect of Voluntary Accounting Changes;
自愿性会计政策变更的证券市场效应研究
7.
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
8.
The Relativity Analysis between the Sustainable Development of Enterprises and the Voluntary Accounting Policy Changes;
企业可持续发展与自愿性会计政策变更的相关性分析
9.
Voluntary accounting change is an important method of surplus management within an enterprise.
自愿性会计政策变更是企业进行盈余管理的重要手段。
10.
A Empirical Study on China s Listed Companies Incentives of Accounting Voluntary Changed Policy;
我国上市公司自愿性会计政策变更动因的实证研究
11.
Research on the Influence of Voluntary Accounting Policy Changes on Enterprise s Value and Interests Allocation between Contracting Parties;
自愿性会计政策变更对企业价值及契约各方利益分配影响研究
12.
A Positive Study on Earnings Management by Using the Voluntary Accounting Policy Changes of Listed Companies;
上市公司利用自愿性会计政策变更进行盈余管理的实证研究
13.
Influence of Voluntary Accounting Changes Based on Impairment Provision on Enterprise Value;
自愿性会计政策变更对企业价值的影响——基于减值准备的讨论
14.
Research on Relation of the Governance Characteristics and the VACs;
自愿性会计政策变更与公司治理※——来自深沪两市1998～2002的经验证据研究
15.
Research on Influence Mechanism of Annual Earnings Predictability of Listed Companies by Voluntary Accounting Changes;
自愿性会计政策变更对上市公司年度盈利可预测性的影响机理研究
16.
Defect and Improvement on the Method of Voluntary Accounting Policy Changing;
自发性会计政策变更处理方法的缺陷及改进
17.
Empirical Research on Market Effect of Voluntary Accounting Policy Changes in Chinese Listed Companies;
上市公司自发性会计政策变更的市场反应的实证研究
18.
Comparison of the Alteration of the Accounting Policies and the Correction of the Accounting Errors;
会计政策变更和会计差错更正的比较