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.

youdao

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.

youdao

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.

youdao