Study On Voluntary Accounting Policy Changes’ Influence On The Listed Company’s Profit

Voluntary accounting policy change is defined as "The enterprise’s managers can adopt the proper accounting policy changes according to its own operation target and environment so that the enterprises can offer more objective accounting information." Different from the mandatory accounting policy changes,whether to change the voluntary accounting policy or not is totally decided by the managers.Recently,more and more attention is paid on the voluntary accounting policy as it is a very main part in accounting policy areas.Based on the research achievements from both home and abroad,this paper analysis the impact situations of profit caused by the voluntary accounting policy. We hope we can get conclusions by the empirical study on voluntary accounting policy changes’ influence on the listed company’s profit.Besides,feasible suggestions on how to perfect the voluntary accounting policy are put forward.Firstly.this paper states the background and significance of the research and put forward the research thoughts after looking back to the research.Then it introduces the basic theories in detail and analysis voluntary accounting policy changes’influence on the listed company’s profit by normative study,which proves the optimizing the title theoretically.On the third part,it pick up the companies from the Shanghai Stock Exchange and ShenZhen motherboard between2007and2011as the the samples. We set the profit as the explained variable and explaining variable is the concrete behaviors.Besides,we also control the scale and financial leverage by the assets of the natural logarithm and asset-liability ratio.Lastly,it offers some feasible suggestions in order to complete the voluntary accounting policy.The structure of the Papers:(a)Introduction;(b)the relevant theory and literature review of the the voluntary accounting policy;(c)the theoretical research on an empirical study on voluntary accounting policy changes’influence on the listed company’s profit;(d)an empirical study on voluntary accounting policy changes’influence on the listed company’s profit;(e)conclusions.