摘要
对美国公司的会计选择进行研究 ,有利于正确理解目前美国的会计危机。作者介绍了会计选择的定义 ,探讨了会计选择存在的根源 ,从契约安排、资产定价、信息披露等几个方面剖析了美国公司的会计选择行为。最后提出如何应对会计选择的设想。
To understand the present accounting crisis in the U.S.,we must make a research into the accounting choice of American company.This paper introduces the definition of the accounting choice,and probes into the source of accounting choice.Furthermore,some behaviours of accounting choice are discussed,such as contract arrangement,asset pricing,information disclosure,etc.At the end of the paper,the writer puts forward some suggestions about dealing with the accounting choice.
出处
《审计与经济研究》
北大核心
2003年第1期46-48,52,共4页
Journal of Audit & Economics
关键词
美国
公司
会计选择
capital market
accounting choice
accounting standards
