会计准则国际趋同与公司业绩:一项经验检验
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财经研究 2010 年 第 36 卷第 03 期, 页码：67 - 77
摘要
参考文献
摘要
文章通过测试国际公认会计准则的采用与公司业绩的相关关系来研究会计准则国际趋同过程中的特点和趋势。回归分析结果表明,会计准则变量与公司业绩呈现负相关关系,即采用国际公认会计准则计算的利润普遍来说比按国内准则计算的利润偏低。由此可知,采用国内会计准则的公司转换为采用国际准则,业绩水平一般会相应下降,结果是按照国际准则计算的资产和利润更加实在,国际准则表现出更加谨慎或更加稳健。
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[19]Schipper K.The introduction of international accounting standards in Europe:Implications for international convergence[J].European Accounting Review,2005,14:101-126.
[1]蒋义宏.净利润境内外审计差异的实证分析——来自中国B股上市公司年报的证据[J].管理世界,2002,(7):121-133.
[2]李树华.上市公司境内外审计报告税后净利润差异实证分析[J].会计研究,1997,(12):18-23.
[3]李勇,左连凯,刘亭立.资产负债观与收入费用观比较研究:美国的经验与启示[J].会计研究,2005,(12):83-87.
[4]刘峰,王兵.什么决定了利润差异:会计准则还是职业判断——来自中国A、B股市场的初步证据[J].会计研究,2006,(3):25-33.
[5]孙永祥.所有权、融资结构与公司治理机制[J].经济研究,2001,(1):45-53.
[6]吴淑琨.股权结构与公司绩效的u型关系研究——1997-2000年上市公司的实证研究[J].中国工业经济,2002,(1):80-87.
[7]于东智.股权结构、治理效率和公司绩效[J].中国工业经济,2001,(5):54-62.
[8]Ashbaugh,H.Non-US firms’accounting standard choices[J].Journal of Accounting and Public Policy,2001,20:129-153.
[9]Ashbaugh H,M Pincus.Domestic accounting standards,international accounting standards,and the predictability of earnings[J].Journal of Accounting Research,2001(12):417-434.
[10]Barth M.Global financial reporting:I mplications for U.S.academics[J].The Ac-counting Review,2008,83(5):1159-1179.
[11]Bartov E,S Goldberg,M Ki m.Comparative value relevance among German,U.S.,and international accounting standards:A German stock market perspective[J].Journal of Accounting,Auditing and Finance,2005,20(2):95-119.
[12]Botosan C,M Plumlee,Y Xie.The role of information precision in determining the cost of equity capital[J].Reviewof Accounting Studies,2004,(9):233-259.
[13]Bullen H,K Crook.Revisiting the concepts:A new conceptual frameworkproject[R].www.fasb.org/project/communications-paper.pdf,2005.
[14]Chen S,Z Sun,Y Wang.Evidence from China on whether harmonized accounting standards harmonize accounting practices[J].Accounting Horizons,2002,16(3):183-197.
[15]Cuijpers R,B Willem.Voluntary adoption of non-local GAAPinthe European Union:Astudy of determinants and consequences[J].European Accounting Review,2005,14:3,487-524.
[16]Daske H.Economic benefits of adopting IFRS or US-GAAP——Have the expected cost of equity capital really decreased-[J].Journal of Business Finance&Accounting,2006,33(3)&(4):329-373.
[17]Francis J,Khurana,R Pereira.Disclosure incentives and effects on cost of capital a-round the world[J].The Accounting Review,2005,80(4):1125-1162.
[18]Leuz C,R Verrecchia.The economic consequences of increased disclosure[J].Journal of Accounting Research.2000,38(Supplement):91-124.
[19]Schipper K.The introduction of international accounting standards in Europe:Implications for international convergence[J].European Accounting Review,2005,14:101-126.
引用本文
郝振平, 陈武朝. 会计准则国际趋同与公司业绩:一项经验检验[J]. 财经研究, 2010, 36(3): 67–77.
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