Notice of RetractionCorporate management and accounting policy choice in dimension perspective

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.

As the accounting policy choice under corporate governance, to some extent, only highlights the national interest and the enforcement is weak, which cause the lack of quantitative objectivity on reasonable choice of accounting policy. Through the coupling of fundamental factor dimensions, coupling of mechanism selection dimensions and coupling of optimizing dimensions, we can propose solutions to corporate governance and accounting policy choice in the dimension-based perspective, improving the corporate governance structure and ensuring the optimization of accounting policy choices.