会计政策选择的经济后果博弈分析

本文认为,会计政策选择对财务报表的各种使用者具有经济后果。由于信息不对称而形成的逆向选择和道德风险的存在,使得企业内部管理者可以通过会计政策选择来损害外部投资者利益。在经济后果范围内将信息披露问题,利用博弈理论在管理者与投资者之间进行分析非常重要。研究发现,在存在不利经济后果时,由于信息不对称产生的负面效果使得博弈双方走入了“囚徒的困境“。

The Analysis of Economical Consequence of Accounting Policy Choosing based on Game Theory

s: Accounting policy choosing can cause economic consequence to various users of multiple financial reports. The manager can use accounting policies to do harm to the investors interest because of the existence of adverse selection and moral hazard which caused by asymmetry information. It is important to use game theory to analyze the question of accounting information disclosure between managers and investors in the filed of economic consequence. And we find that they will go to the "prisoners' dilemma" because of asymmetry information when the negative economical consequence exist.