Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。
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