Study of the Accounting Policy Choice Mechanism in Chinese Listed Companies

DOI

10.2991/etmhs-15.2015.78How to use a DOI?

Keywords

Accounting policy; Accounting policy choice; Listed Company

Abstract

In this paper, with the basic concept of accounting policies, combined with the theory of accounting policy choice, the choice of accounting policies is specified in the inevitability of the existence objective and subjective needs, but it is also subject to certain accounting policy choices facing business in the accounting environment. Contacting the actual situation of the accounting policy choice of China's listed companies, this paper has been used the standardized methods, analyzed many problems and its reasons on accounting policy of the listed companies in China. It has been analyzed the results and found a feasible way to solve the problem.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dongsheng Tang
PY  - 2015/03
DA  - 2015/03
TI  - Study of the Accounting Policy Choice Mechanism in Chinese Listed Companies
BT  - Proceedings of the 2015 International Conference on Education Technology, Management and Humanities Science
PB  - Atlantis Press
SP  - 336
EP  - 340
SN  - 2352-5398
UR  - https://doi.org/10.2991/etmhs-15.2015.78
DO  - 10.2991/etmhs-15.2015.78
ID  - Tang2015/03
ER  -