股我国股票市场的特点是股价中的特质性波动较小,资本市场信息效率低下,同涨同跌现象较为严重。同时不少学者通过研究发现,管理层为了追求更多的私人收益,有动机通过选择会计政策来最大化自己的利益,降低会计信息质量,使得融入到股价中特质信息降低,提高了股价同步性。 Stocks in our country are characterized by small traits of stock price volatility, inefficient capital market information, and the same ups and downs as the more serious phenomenon. At the same time, many scholars have found through research that in order to pursue more private benefits, management has the motivation to maximize its own interests and reduce the quality of accounting information through selecting accounting policies, which can reduce the trait information into stock prices and improve the stock price synchronization .