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.

youdao

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.

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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.

youdao

Maybe Merton Miller is right-- these things are "neutral mutations" and changes in dividend policy are meaningless.

也许莫顿·米勒是对的,这些都是"中性突变",变更股利政策是无意义的

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