Statistical Analysis On The Corporate Profits Impacted By Public Company Accounting Policy Choices

At this stage, the issue of accounting policy choice reflected in the accounting practices of listed companies is particularly important, more and more people realize that profit accounting policy choices and business are closely related. To illustrate the relevance of this article from a statistical perspective, the use of statistical measurement methods, the relationship between the inside of the listed company’s accounting policies and profits between the analysis shows, in the process of analysis, can also be found at this stage of listed companies some problems in accounting policy choice, and some of the recommendations put forward.This paper studies the content of the Public Company Accounting policy choices affect corporate profits empirical analysis, the model uses a binary discrete choice models and multivariate linear regression model, the main empirical conclusions are drawn depreciation accounting policies, inventory valuation and accounting policies Provisions for bad debts for the accounting policy changes will affect corporate profits, listed companies take advantage of these accounting policies to manipulate profits possibility space. And the choice of the accounting policy of listed company and the specific operation details are revealed not detailed enough, only is the disclosure of accounting policies, some enterprises think big even revealed that a sentence or two, feeling is to under the provisions of laws and regulations and to disclose, active public did not do.The main structure of the paper is as follows;In chapter one,the article explained the choice of listing of the Company’s accounting policy studies research background, purpose and meaning, summarizes some of the research status at home and abroad for the Public Company Accounting policy choices, but also to determine the research method and the main framework.In chapter two, the article introduced the theoretical basis of the relevant accounting policy, when expounding these theories, but also on empirical statistical methods to use in the process of doing some simple introduction.In chapter three, an Empirical Analysis of the article to illustrate the Public Company Accounting policy choices affect the case for corporate profits.In chapter four, there are the conclusions and counter measures of this paper.