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自愿性会计政策变更是实证会计理论的重点研究方向,有助于加快社会经济的进步和提高财务会计信息的质量。本文在对自愿性会计政策变更的再融资动机进行描述性统计分析和非参数检验之后,运用Logistic模型对其影响因素进行回归分析。得到结论:我国上市公司在进行自愿性会计政策变更行为时存在再融资动机,影响因素包括公司规模、资产负债率、盈利能力、主营业务收入和第一大股东持股比例。在此基础上,提出规范我国企业会计政策变更行为和提高会计信息质量的相关政策建议。
Voluntary accounting policy change is the focus of empirical accounting theory research, help to speed up socio-economic progress and improve the quality of financial accounting information. After carrying out descriptive statistical analysis and non-parametric test on the voluntary refinancing motivation of refinancing, this paper uses Logistic model to analyze the influencing factors. It is concluded that the listed companies in our country have the motivation of refinancing during the voluntary accounting policy change. The influencing factors include the size of the company, asset-liability ratio, profitability, income from main business and shareholding ratio of the largest shareholder. On this basis, we put forward some policy suggestions on how to regulate the change of accounting policies in Chinese enterprises and how to improve the quality of accounting information.