Management Incentive For Listed Companies The Impact Of Accounting Policy Choice

Accounting policy is a concrete principle and an accounting processing method adopted by enterprises. Accounting policy choice is a basis for the disclosure of accounting information. The accounting information is the basic prerequisite for the compensation incentives,which is related to how incentive compensation realise. How incentive management of listed companies affect the accounting policy choice is an important issue in the accounting theory and practice,therefore,it is of great theoretical and practical significance to study the impact management incentives makes to accounting policy choices. This article draws on domestic and foreign research results on management`s incentives how to affact accounting policy choices, using the latest management incentives matheds in financial rules to analyzed the inpact of management incentive on accounting policy choice. The full-text consists of six parts. The first part is introduction,mainly on the research background and significance of this paper,the status quo and foreign researchers,research methods and ideas. The second part of this paper is an overview of the relevant theoretical basis; the third part is a statistical analysis of status about managent incentives and accounting policy choices ; the fourth part is a empirical nanlysis about the impact of management incentive on accounting policy choices;the fifth part give some advice on how to use management incentives to rule accounting policy choices. At last,this paper reviewed the main points,pointing out that the text of the innovation and inadequate and puts forward the future direction for further research. Through the study of the paper,it gives a basic for deeply research and a guide for practice.