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我国上市公司会计信息寻租最显著的特点是具有人为性,由于现行会计准则具有较大的选择空间,这大大降低了上市公司操纵会计信息的寻租成本。本文主要研究会计更正寻租的内容。
The most notable feature of the rent-seeking of accounting information of listed companies in our country is that it is human-made. As the current accounting standards have more choices, this greatly reduces the rent-seeking costs of the listed companies in manipulating accounting information. This article mainly studies accounting correction rent-seeking content.