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The Research Of The Effect Of The New Accounting Regulations

Posted on:2004-04-11Degree:MasterType:Thesis
Country:ChinaCandidate:X GaoFull Text:PDF
GTID:2156360092498321Subject:Agricultural Economics and Management
Abstract/Summary:PDF Full Text Request
In order to regulate the process and improve the quality of the accounting information of listed companies, the Ministry of Finance enacted the new accounting regulations for enterprises and new accounting standards, which were implemented on January 1,2001. This dissertation investigated the effect of the new regulation and standards by positive research method. First, this dissertation analyzes the necessity of the new systems in economic theory, and then in the perspectives of the listed companies through analyzing the nonstandard auditing reports from 1998 to 2001, investigated the new systems to find out if they had improved the quality of accounting information. In the perspective of the investors, the dissertation investigated the new systems to find out whether they makes the accounting information much more relevant to making-decision through regression analysis with the price model, and the data (including share price, EPS, net assets per share, business incomes per share) were from 2000 to 2001. To better understand the investors' attitude towards enterprise financial reports and new accounting regulations, in this article the investigation analysis, the results of which were in accord with these of the regression analysis, had been made through the Internet. The conclusion not only validated the effect of the new systems but also found the problems still existing. Eventually, in the paper, the policy suggestions had been listed to improve the quality of the accounting information of the listed companies.
Keywords/Search Tags:accounting, regulation, regulate effect, reality, relevant
PDF Full Text Request
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