The Research On The Accounting Policy Choice And Behaviors Of Listed Company

The accounting policy choice of listed companies remains one of the important topics in the study of capital market, which draw much concern theoretically and practically of Western countries such as US. The dominant study of positivism accounting also holds it as its focus issue. This makes it a necessity for china's enterprises to be engaged in the choice of accounting policies. And the implementation of Accounting Standards for Business Enterprises and Accounting Regulations for Business Enterprises empower the firms with considerable freedom in adopting their accounting policies.Based on the concerned theories of accounting policy choice, the thesis analyzes and expounds the motives and behaviors of china's listed companies in accounting policies choice qualitatively and quantitatively, using the methods of theoretical research and case analysis connected with the actual situation of the accounting policy choice of listed companies in China. In view of this, the paper makes it clear that some suitable measures should be taken so as to regulate the behavior of listed companies in accounting policy choice.The thesis is composed of the following five parts: Part one illustrates the significance, objective, method and route of the present study considering the phenomenon that listed companies achieve earnings through the inappropriate adoption of accounting policies. Part two conducts a theoretical analysis of accounting policy choice, and elaborates the relevant theories concerning the accounting policy choice, as well as the reasons why the accounting policy choice emerges. Part three presents an analysis of the behavior of accounting policy choice. It initially carries out the decomposition to the accounting policy choice behavior, after which the author summarizes the motives of accounting policy choice at home and broad. Part four discusses the suggestions for listed companies of accounting policy choice in light with the china's actual conditions from the aspects of the operator, policy decision maker and the supervised organization.The contributions the present study makes are as follows: It comprehensively elaborates the means through which listed companies make earnings in accounting policy choice with the discovery of evidence that those companies operate the profit and loss in that way. Secondly it spells out what should be done specifically to regulate the behavior of listed companies in accounting policy choice. It proposes, in particular, some views and suggestions regarding accounting choice behavior of listed companies while exploring the improvement of the supervision system. Therefore, the paper offers some useful reference for the improvement of the accounting information quality of China's listed companies.