Contrast analysis on accounting process of between accounting policy change and major accounting mistake;

The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.

Study on Market Effect of Voluntary Accounting Changes;

Through an analysis of the model,the authors find the follows: In general,the realization of maximum of enterprise value has nothing to do with voluntary accounting changes based on impairment provision.

The writer of this paper focuses on the discussion of relationship between the mandatory accounting changes(MAC) and the voluntary accounting changes(VAC) under the Chinese background.

Study on the List Companies Response to the Mandatory Accounting Changes;

The writer of this paper focuses on the discussion of relationship between the mandatory accounting changes(MAC) and the voluntary accounting changes(VAC) under the Chinese background.

Mandatory Accounting Changes refers to that the rule-makers of the accounting standards require the companies to change their accounting policies according to the law or administrative instructions,regardless of the companies\' wishes.

The Relativity Analysis between the Sustainable Development of Enterprises and the Voluntary Accounting Policy Changes;

Research on the Influence of Voluntary Accounting Policy Changes on Enterprise s Value and Interests Allocation between Contracting Parties;

Voluntary accounting policy change is among the core content of the research of positive accounting theory.

This empirical study aimed at the governance characteristics of companies with Non-normal VACs during 1998-2002 in Shenzhen and Shanghai stock market.