Equity offerings and largest shareholder ' s accounting rent - seeking of listed companies 上市公司股權(quán)融資與大股東會(huì)計(jì)尋租
Repeated games among stakeholders that interrelated accounting standard will make accounting rent - seeking achieving nash equilibrium , according to the double - edged effects of accounting rent - seeking , we can only regulate it reasonably 利益相關(guān)者之間的多重博弈使會(huì)計(jì)尋租達(dá)到納什均衡狀態(tài),基于會(huì)計(jì)尋租的“雙刃”性,對(duì)會(huì)計(jì)尋租的控制只能適度地進(jìn)行。
A new game encompassing the establishment of new accounting standards was started by the stakeholders that interrelated the standards . " double track system " of accounting systems is a result of interest coordination made by stakeholders , accounting rent - seeking acts a positive role in this process 我國(guó)會(huì)計(jì)制度的“雙軌制”變遷模式是利益相關(guān)者的利益沖突重新協(xié)調(diào)與折衷的結(jié)果,會(huì)計(jì)尋租對(duì)此起到了推動(dòng)作用, “雙軌制”反過(guò)來(lái)又進(jìn)一步促使會(huì)計(jì)尋租的發(fā)生。