voluntary accounting policy changes 自愿性会计政策变更
discretionary accounting policy changes 自愿性会计政策变更
Changes in Accounting policy 会计政策变更
the changes of accounting policy 会计政策变更
voluntary changes of accounting policy 自愿性会计政策变更
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
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。
But since it has not been backed by policy changes, its main effect is just to simplify accounting.
但是因为没有政策变革的支持，它的主要作用仅仅只是体现在计算的简化上。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
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