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Accounting Information Quality Analysis Based on Management Game

机译:基于管理博弈的会计信息质量分析

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Accounting information with different quality will inevitably result in different benefit distribution pattern because of its economic consequences. Different scholars from different angles analyze the factors that affect the quality of accounting information. But this paper argues that management as the main supply entity of accounting information has relative advantage in the game with the concerned parties is the major factor. Therefore, from management's view, this paper applies Game Theory to analyze the game between management and investors, shareholders, accountants and Certified Public Accountants respectively. And in the end put forward related measures to improve accounting information quality.
机译:由于其经济后果,不同质量的会计信息不可避免地会导致不同的利益分配模式。不同学者从不同角度分析了影响会计信息质量的因素。但是本文认为,作为会计信息主要提供实体的管理在与相关方的博弈中具有相对优势是主要因素。因此,从管理层的角度出发,本文运用博弈论分析了管理层与投资者,股东,会计师和注册会计师之间的博弈。最后提出了提高会计信息质量的相关措施。

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