挪威基础会计论文

《挪威基础会计论文》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、挪威基础会计论文-->挪威基础会计论文-专业基础会计的应用探讨Noristhetraditionalaccountingprincipleinrecognitionandmeasurement,anditinfluencedaccountingpracticeandaccountingtheoryforcenturies.Itisgenerallyacceptedthatthestakeholdercanbenefitfromtheconservativereport.After1990s,foreignresearchersbegantofocustheca

2、useofaccountingconservatism,hoeasureconservatismandeconomicconsequencesofaccountingconservatism.But,inChina,theresearchersbegantofocusthefieldin2004.AlthoughdomesticresearchersconfirmedthepersistenceofaccountingconservatisminChina,thestudyontheeconomicconsequencesofaccountingconserv

3、atismisnotverythorough.Thus,basedontheformerconclusion,thispaperanalysestheeffectofconservatismprincipleinChina.Specifically,byanalysisontheinfluencethatconservativeinformationmadeonthedecisionofshareholders,creditorsandmanagers,thepapermakesajudgmentonpany’seconomicconsequencesofac

4、countingconservatisminChina,andevaluatesitseffectonallocationefficiency.Thepaperdiscussesthreequestions,namelythefunctionsofconservatisminenhancingdebtefficiency,improvinginvestmentdecisionandimprovingvaluation.Thus,thepapercanmakethejudgmentthattheuseofconservatisminprotectioncredi

5、tors’interests,reducingmanagers’decisionriskandimprovinginvestors’evaluationefficiencyonthemarket.(1)therelationbetandefficiencyofdebt,costofdebtFirstly,basedontheframeanddebtcontractefficiencyisdeterminedbythedegreeofinformationasymmetrybeteansthatonlyifthedegreeofinformationasymme

6、tryishighenough,conservatismcouldplaythefunctionofsignalrevelation,thenpany’smoreconservativemeanshigherdebtcontractefficiencyandlo’sdebtcontract.Thepaperfindsthat,inChina,thepany’sdegreeofconservatismisnegativecorrelationtothedegreeofconflictofinterestbetely,themoresevereconflictis

7、,themoreconservativethepanyis.Inaddition,thepaperalsofindsthat,inChina,arketization,conservatismhasplayedthefunctionofdecreasethecostofdebt,thatis,controllingtheotherfactors,themoreconservativepanygetstheloarketizationofinterestrate,thebankhasobtainedmorefreedomincontracting,thusthe

8、bankcanevaluatether