The type of the choice of accounting policy in theory can be generally divided into opportunism and efficiency (or efficient contract) types. The choice of accounting policy has the efficiency quality, but it also provides the possibility for opportunism behavior of handlers. Because the corporations in China are lack of a series of efficient bestirring and restrictive mechanism, the opportunism of the choice of accounting policy is still serious. Therefor we must establish an efficient bestirring and restr...
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