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会计信息可比度的影响因素有很多方面,不同影响因素对其产生差异的大小也不同。在诸多影响因素中最重要的影响因素要数会计方法选择的不同了,有各形各色的企业就会有不同层次、不同水平的会计,不同的会计实际操作者面对多种会计方法的选择,这样一来会计信息的可比度的结果在多重因素的影响下变得具有差异性。可比性变化还会产生许多别的经济后果,对上市公司及证券市场产生重要影响,这些如今都还未研究清楚,以后还需要更多的学者为此进一步深入研究。
There are many factors influencing the comparability of accounting information, and different influencing factors have different sizes. Among the many influencing factors, the most important influencing factors are the different choice of accounting methods. There are different types of accounting firms with different levels and different levels of accounting, and different accounting practitioners face the choice of accounting methods , So the result of the comparability of accounting information becomes different under the influence of multiple factors. Comparable changes will also have many other economic consequences, have a significant impact on listed companies and the stock market, these are not yet studied clearly, but also need more scholars to further study.