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
相关论文
共 50 条
  • [31] Evolutionary Game Analysis on the Accounting Information Distortion by Listed Companies
    Lu, Fangyuan
    Qiu, Bingxian
    Fan, Yunfei
    PROCEEDINGS OF THE SECOND INTERNATIONAL SYMPOSIUM ON ELECTRONIC COMMERCE AND SECURITY, VOL I, 2009, : 116 - 119
  • [32] The Accounting Information Disclosure Quality of Listed Companies in Marine Fishery
    Jia, Ying
    JOURNAL OF COASTAL RESEARCH, 2020, : 168 - 170
  • [33] The impact of International Public Sector Accounting Standards on economic policy uncertainty
    Hesarzadeh, Reza
    Saadat Behbahaninia, Parisa
    PUBLIC MONEY & MANAGEMENT, 2024, 44 (03) : 187 - 195
  • [34] An Investgation of The Corporate Governance and Accounting Standards in Albanian Companies
    Bezo, Ylber
    Dibra, Rezart
    QUALITY-ACCESS TO SUCCESS, 2021, 22 (185): : 103 - 112
  • [35] Analysis of the Influence of New Accounting Standards on Enterprise Financial Accounting
    Wang, Lin
    PROCEEDINGS OF THE 2019 4TH INTERNATIONAL CONFERENCE ON FINANCIAL INNOVATION AND ECONOMIC DEVELOPMENT (ICFIED 2019), 2019, 76 : 396 - 400
  • [36] Accounting standards of the Accounting Guild
    Weil, Felix
    ARCHIV FUR SOZIALWISSENSCHAFT UND SOZIALPOLITIK, 1924, 52 (01): : 196 - 217
  • [37] An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states
    Al-Shammari, Bader
    Brown, Philip
    Tarca, Ann
    INTERNATIONAL JOURNAL OF ACCOUNTING, 2008, 43 (04): : 425 - 447
  • [38] CHANGES IN ACCOUNTING STANDARDS OF FIXED ASSETS: THE CASE OF INDUSTRIAL COMPANIES LISTED ON STOCK EXCHANGE BM&FBOVESPA
    Eckert, Alex
    Mecca, Marlei Salete
    Biasio, Roberto
    de Souza, Karmine Mattuiz
    REVISTA CONTABILIDADE E CONTROLADORIA-RC C, 2012, 4 (02): : 69 - 89
  • [39] The relationship between financial management information systems and accounting policy retention (Case study: Listed companies)
    Piri, Habib
    Tanyani, Hadi Bakhshesh
    Kermani, Amrollah Zeynali
    INTERNATIONAL JOURNAL OF EARLY CHILDHOOD SPECIAL EDUCATION, 2022, 14 (03) : 3463 - 3472
  • [40] Accounting valuation models under international financial reporting standards: evidence from some European listed companies
    Kouki, Ahmed
    INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2015, 7 (01) : 82 - 101
12345