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。
For specific aspect, accounting policy choice is not only a kind of exhibition of residual control right, but also an approach to rent-seeking.
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.
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