Mandatory accounting changes is among the core content of the research of positive accounting theory.
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。
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
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。
Opening up your company's financial records and making necessary accounting changes are often part of the price of going public.
公开公司财务记录、使账目进行一些必要的改变,是公司上市所要付出的代价之一。
Without the accounting changes and the effects of lower interest payments, profits have grown no more spectacularly in the past five years than in 1993-97.
如果没有会计準则的变化以及低利息费用的影响,过去五年利润的增长并不如1993- 1997年表现得那样出色。
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
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。