研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
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.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
大量研究表明，我国上市公司会计变更的目的并非是为了提供更可靠、更相关的会计信息，而是另有他图。
Studies have shown that the purpose of Chinese listed companies' accounting change is not to provide more reliable and relevant information, but other motives.
十月中旬的国际会计规则的变更可能意味着更多的银行将重新给其资产分类，不在紧盯调至市价的会计方法。
Changes to international accounting rules in mid-October now mean that many more Banks can reclassify assets so they are not subject to mark-to-market accounting.
本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
This? Paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.
企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。
When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。
Where changes are necessary, such changes shall generally be introduced at the beginning of a new accounting year and shall be disclosed in the notes to the accounts of that accounting year.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
会计原则和手续变更…
资产组一经确定，各个会计期间应当保持一致，不得随意变更。
Once an asset group is recognized, it shall be kept consistent during different accounting periods, and not be changed at will.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
会计政策的变更将追溯应用到过往期间。
The accounting change will be applied retrospectively to prior periods.
此会计政策的变更将增加公司的当期利润和合并股东权益。
This change would increase the Company's profit or loss in the current period and equity interests.
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。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
之前的建议书20号要求这样的变更应该确认为会计原则变更。
Opinion20 previously required that such a change be reported as a change in accounting principle.
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。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
公认会计准则的变更和精炼使会计人员更好地应对不断变化的环境。
Generally accepted accounting principles are changed and refined as accountants respond to the changing environment.
分别详细介绍了会计政策变更和会计差错更正，并就二者的区别进行分析。
Changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.
因此，对自发性会计政策变更的研究就显得非常必要。
It's necessary to conduct studies on such self-determined accounting policy change.
本文接着根据契约理论，采用实证的方法探究企业自愿性会计政策变更的动因。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。
Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account.
会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。
Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account.
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