Economic Motivation: An Empirical Study Of Changes In Accounting Policy

This thesis analyses economic motivations of China accounting policy selection, combinedaccounting policy choice and related theory and positive research. Based on the data from listedcompanies which selected the policy of bad debt reserve and fixed assets depreciation and whichdidn't have any accounting changes in 2003, we study the affecting factors of the voluntary ofaccounting changes.We study the affecting factors of the voluntary of accounting changes testing by comparemeans test, nonparametric test and logistic regression. The results indicate that company size,special treatment, the audit quality variable positively relate with the voluntary accounting policychange.Then, based on the conclusion, we suggest some proposals based on the empirical conclusion.Firstly, it is better to perfect accounting system; secondly, it is better to strong the auditingsurveillance from Certified Public Accountant; thirdly, it is better to optimize the corporategovernance structure; fourthly, improve on the supervision system of stock market of ourcountry.