上市公司会计政策选择的短期市场反应研究

Research on short-term market reaction of accounting policy choice of listed companies

会计政策选择研究是会计理论与会计实务研究中的重点。为此,从会计政策与会计理论、会计实务的内在联系入手,阐述会计政策选择的重要性。并从会计政策选择的内部概念指引的角度对我国上市公司会计政策变更的现状进行分析,利用事件史研究法和均值检验研究会计政策选择行为的短期市场反应,最后得出会计政策变更的短期市场反应为正的结论。

Accounting policy choice is the key in the research of accounting theory and practice.The significances are discussed for accounting policy choice from the internal relationship among accounting policy,theory and practice.The recent situation of accounting policy change in listed companies is analyzed in the perspective of the internal accounting policy direction.The event research and means testing method are used to research the short-term market reaction of accounting policy in listed companies.It concludes that the reactions were positive.