opportunism theory

基本解釋

The type of the choice of accounting policy in theory can be generally divided into opportunism and efficiency (or efficient contract) types.
會(huì)計(jì)政策選擇類型在理論上大體可分為機(jī)會(huì)主義型和效率（或有效契約）型。
Literatures on entry mode chooses transaction cost theory as their analysis base which suggests that protection of knowledge from the threat of opportunism is a primary drive of the choice of mode.
這個(gè)框架將知識為基礎(chǔ)的能力區(qū)分為建構(gòu)能力和組合能力，它們影響著進(jìn)入模式的選擇。
How to standardize enterprise's behavior of accounting policy choice in order to realize the transformation from opportunism to efficiency has been a difficult problem in field of accounting theory.
如何規(guī)范企業(yè)會(huì)計(jì)政策的選擇行為，實(shí)現(xiàn)其從機(jī)會(huì)主義向效率的轉(zhuǎn)變，成為會(huì)計(jì)理論研究的一大難題。