强制性会计变更与自发性会计变更之相关性研究

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。在强制性会计变更为调减利润的年度，我国自发性会计变更部分抵消了强制性会计变更的影响；具有特殊目的的上市公司会逆当年强制性会计变更方向而进行能实现其特定目的的自发性会计变更。

Relevancy of Mandatory and Voluntary Accounting Changes

We document and analyze the voluntary and mandatory accounting changes made in 1999,2001. We explored the relation between voluntary and mandatory accounting changes. Firstly, We investigate whether a timing relation exists between the adoption of voluntary and mandatory accounting changes. Secondly, we examined the earnings effects Of both the voluntary and mandatory accounting changes firms made in the same year. For the set of mandatory accounting changes having positive earnings effects,the average combined earnings effects of the voluntary and mandatory accounting changes was positive. For the subset of mandatory accounting changes having a negative earning effect, the combined voluntary and mandatory accounting changes mean and median earnings effects were negative. Thus, for finns voluntarily changing accounting methods in a year they also made a mandated change, the earnings effects were reinforcing, not offsetting.