Study on the Accounting Choice Behavior of Enterprise Senior Manager

Accounting choice is the core of empirical accounting study,with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.The paper mainly analyzed the influence of substitution of senior management,the reward of management personnel,and the restriction provisions of debt contract on the accounting choice behavior,with the hope that it could be beneficial to the investor,debtor,government,financial analyst,auditor and intermediate agency to forecast and control appropriately the accounting profit manipulation,and estimate objectively the difference of reported interest and the real performance.