The Impact of New Accounting Standards on Accounting Policy Choice of the Listed Companies

被引：0
|
作者：
Wang Jianhua [1 ]
Yang Wenhao [1 ]
机构：
[1] Henan Polytech Univ, Sch Econ & Management, Kaifeng 454003, Peoples R China
来源：
PROCEEDINGS OF 2009 INTERNATIONAL CONFERENCE OF MANAGEMENT SCIENCE AND INFORMATION SYSTEM, VOLS 1-4 | 2009年
关键词：
Listed companies; New accounting standards; Fair value;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Though there is a increasing number of articles about the choices of accounting policy in recent years, they research accounting policy choices from the external factors or internal factors in their study Ell, the author takes Shanghai and Shenzhen stock markets as an example to collect data in 2005-2007 and conducts a comprehensive statistics with annual reports to study the impact of new accounting standards on accounting policy choices of the listed companies.
引用
收藏
页码：1098 / 1101
页数：4
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