It's necessary to conduct studies on such self-determined accounting policy change.

因此，对自发性会计政策变更的研究就显得非常必要。

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Voluntary accounting policy change is among the core content of the research of positive accounting theory.

自发性会计政策变更一直是实证会计理论研究的核心内容之一。

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Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.

自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。

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