DocumentCode
1658842
Title
Notice of Retraction
The research on the accounting policy strategy of corporate governance
Author
Yongyong Zhu
Author_Institution
Dept. of Econ. & Bus., Southwest Univ., Chongqing, China
Volume
3
fYear
2010
Firstpage
48
Lastpage
51
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Through analysis on affecting factors from enterprise operators, shareholders, managers, creditors and the government respectively to accounting policies under corporate governance, we will discuss the continuation of accounting policy choices under corporate governance from five aspects, including the company´s internal incentive mechanism, standardization of definition and scope of property rights, improvement of the Board functions, strengthening of the Board of Supervisors and the development of institutional investors, further standardize the accounting policy choices of the Company´s management, improve the quality of accounting information.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Through analysis on affecting factors from enterprise operators, shareholders, managers, creditors and the government respectively to accounting policies under corporate governance, we will discuss the continuation of accounting policy choices under corporate governance from five aspects, including the company´s internal incentive mechanism, standardization of definition and scope of property rights, improvement of the Board functions, strengthening of the Board of Supervisors and the development of institutional investors, further standardize the accounting policy choices of the Company´s management, improve the quality of accounting information.
Keywords
accounting; financial management; accounting information; accounting policy strategy; company management; corporate governance; enterprise operator; institutional investor; internal incentive mechanism; shareholder; Business; Ethics; Mechanical factors; accounting policy; corporate governance; the board;
fLanguage
English
Publisher
ieee
Conference_Titel
Advanced Management Science (ICAMS), 2010 IEEE International Conference on
Conference_Location
Chengdu
Print_ISBN
978-1-4244-6931-4
Type
conf
DOI
10.1109/ICAMS.2010.5553289
Filename
5553289
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