Accounting rent-seeking is of three types: rent-seeking in accounting standards establishment, rent seeking in alteration of accounting policies, rent-seeking in accounting industry regulations.
会计寻租包括会计准则制定中的寻租、会计政策变更中的寻租和会计行业管制中的寻租三种类型。
For specific aspect, accounting policy choice is not only a kind of exhibition of residual control right, but also an approach to rent-seeking.
具体而言，会计政策选择是企业剩余控制权的一种表现，也是企业寻租行为的一种途径。
To address this issue, this paper explores the motivation of Chinese listed companies' accounting change based on rent-seeking theory.
本文针对此问题，从寻租理论出发，探究我国上市公司会计变更行为的动因。
To address this issue, this paper explores the motivation of Chinese listed companies' accounting change based on rent-seeking theory.
本文针对此问题，从寻租理论出发，探究我国上市公司会计变更行为的动因。
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