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《The Study of Finance and Economics》 2005-08
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The Evaluation of Accounting Performance Based on Contracting Perspective——Empirical Evidence FromTop Managers Turnover of B-Share Companies

JIANG Jinxiang~1,LI Zengquan~2,LI Lei~3(1.TianPing Auto Insurance Co., Ltd.Strategy & Investment Dept,Shanghai 200120,China;2.Research Institute of Accounting and Finance, Shanghai University ofFinance and Economics, Shanghai 200433, China;3.Institute of Econometrics,Shanghai University of Finance and Economics, Shanghai 200433, China)  
This paper reviews the literatures of criteria for evaluating accounting informationvalue relevance perspective and contracting perspective. It points out that contracting use is also an important criterion for accounting standards in addition to its value relevance. Using this new criterion, we select Bshares listed companies to empirically test which accounting standards, international or (domestic,) can provide more useful accounting information for the top managers turnover. The results show that in the turnover of both director and manager, the accounting performance under international standards has stronger explanation power, which provides evidence for evaluating the effectiveness of the two sets of (accounting) standards.
【Fund】: 国家自然科学基金资助项目(70473055)
【CateGory Index】: F233
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