However, there is no shortcut, so this is surrendered to the general theory from the start and found that the intrinsic value of voluntary surrender in order to identify their benefits.
然而捷径是没有的，所以本文就是要从自首的一般理论等出发，发现自首内在的价值以对其认定有所裨益。
2
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
3
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.