会计政策选择行为偏好研究——基于所有者异质性视角

Research on the Behavior Preferences of Accounting Policy Choices from the Perspective of the Shareholder Heterogeneity

本文在对所有者异质性进行进一步探索的基础上,研究了所有者投入资源种类异质性和所有者剩余收益分享形式异质性下的会计政策选择行为偏好,结果发现当所有者投入资源种类和剩余收益分享形式存在异质性时,所有者的会计政策选择行为偏好并不完全趋同。

In the researches on behavior preferences of accounting policy choices, researchers paid close attention to the heterogeneity of shareholder control, but they ignored the heterogeneity of resources invested and residual forms. Therefore, after exploring the shareholder heterogeneity in depth, this paper found that shareholder behavior preferences of accounting policy choice are not entirely the same when there are heterogeneities in resources invested and residual forms.