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会计准则变革的非预期效应——基于准则内涵变革对企业投资行为影响的研究
顾水彬1,2, 陈佳丽1
1. 江苏大学 财经学院,江苏 镇江 212013;
2 .东北财经大学 中德管理控制研究中心,辽宁 大连 116025
The Unintended Consequences of Accounting Standards Evolution——A Research on the Impact of Accounting Standards Evolution on Enterprise Investment
GU Shui-bin1,2, CHEN Jia-li1
1.School of Finance and Economics, Jiangsu University, Zhenjiang 212013, China; 2. Sino-German Management Control Research Center, Dongbei University of Finance and Economics, Dalian 116025, China
Abstract:
Accounting Standards Evolution not only caused intended consequences but also unintended consequences. Accounting can take effects with its information, and contracting as well. By borrowing the institution and behavior analysis paradigm, this paper ran theoretical and empirical tests to study the impact of accounting standards connotation evolution on enterprise investment. We finally found that accounting standards evolution could guide enterprises to pay more attention to the value of investments. This paper, with unique perspective, is of great significance to help face up to unintended consequences of accounting standards evolution, and help expand areas of the impact of accounting standards evolution research.
GU Shui-bin, CHEN Jia-li.The Unintended Consequences of Accounting Standards Evolution——A Research on the Impact of Accounting Standards Evolution on Enterprise Investment[J] Economic Survey, 2016,V33(3): 108-113