A Study On Contracted Incentives Of Voluntary Accounting Policy Changes Of Chinese Listed Companies

In order to make the financial information which the enterprise provides related, The accounting system stipulated the enterprise can carry on voluntary accounting policy change. But Sometimes , the enterprise would change through legitimate and unreasonable accountant meets its own benefit need, especially listed companies. Therefore, it's extremely essential to analysis and research accounting policy changes of listed companies, then discover the root which the question exists.Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect. Our scholars came to do empirical study on accounting policy change since year 2000, but just on the single aspect, quite narrow level, few consideration factors.In this thesis, listed companies, which had the voluntary accounting policy changes during 2001-2005, were chosen as sample. It studied on the contracted incentives of the voluntary accounting policy changes of our listed companies by the paired match of our research sample firms and the control sample firms, and then through the mean T-test and logistic regression models to test if the differences between the two sorts of company have the distinctness. The research results include the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax. At last, it gives some suggestions for control the accounting policy changes.There are 5 parts in this thesis. The first part is a preface, discussing the problem, research background, and research method and research frame of the thesis. The second part is the research overview. The third part is the basic theory on Accounting Policy Changes of listed companies and Contracted Incentives. The forth part discusses the Contracted Incentives of Voluntary Accounting Policy Changes of Chinese Listed Companies, which also proposes assumptions ,the research method, the data source , the results of empirical study and the analyses of the results. The fifth part is to propose the conclusion, suggestion, and the research limit.What's more, with the development of the stock market and Empirical Study, it's necessary to do further research on this subject.