The Economic Consequences Of Accounting Choice Behavior Research

As a kind of behavioral process, accounting behavior, has a significant impact on recognition, measurement and disclosure of accounting, providing guidance and supervision during accounting activities. Essentially, accounting behavior is the process of subjective norm of accountant affecting objective accounting operations. From the perspective of consistency of interests, enterprise behavior is the combination of individual accounting behavior, though accounting behavior has individuality. In other words, accounting behavior is equal to enterprise behavior to a great extent. There are many factors that could affect accounting behavior in reality. However, major three of those factors have a key effect, including moral, economic interests and incomplete knowledge. Considering the fundamental realities of china, which is lack of the foundation of moral, economic interests, incomplete knowledge and moral risk play a major role in accounting behavior choice. Therefore, the three influences, which intertwine together, could lead various choice of accounting behavior and different economic consequences.This paper focuses on accounting behavior choice of listed company, describes the characteristic and partition of accounting behavior choice, based on the theory of interests shocking and behavioral economics. Furthermore, this paper analyzes the credit ratings of listed company, issued by Shenzhen Stock Exchange, in different methods. We draw the conclusion that alienation of accounting behavior is inversely proportional to the correlation between accounting surplus information and stock prices, which could lead to low performance.