2006•Sci-Tech Information Development & EconomyRequires access

The Paths for Normalizing the Accounting Policy Choice of China's Listed Companies

Gong Ya-jin

Abstract

This paper expounds the meanings of the accounting policy and accounting policy choice, and based on the results of the western empirical research, analyzes on the motivation of the accounting policy choice of China's listed companies, and puts forward some paths for normalizing the accounting policy choice of China's listed companies.

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Key concepts: Accounting, China, Positive accounting, Business, Economics, Accounting information system, Financial accounting, Political science