会计准则差异与会计选择行为研究——基于B股上市公司的数据  

Research on Accounting Standards Difference and Behavior of Accounting Choice——Based on the B-share Listed Company's Statistics

作　　者：张铁铸[1,2] 周红[2] 

机构地区：[1]上海对外贸易学院,上海201620 [2]复旦大学,上海200433

出　　处：《华东经济管理》2009年第4期57-61,共5页East China Economic Management

基　　金：上海市教育委员会科研项目(06MS053);教育部人文社会科学基金项目(05JA790017)

摘　　要：B股公司按照IFRS和CAS核算时,会计选择行为存在不同,在IFRS下会计政策选择行为更为激进一些。在IFRS下,企业主要在固定资产、无形资产、递延支出及开办费、政府补助以及涉及资本公积项目的核算等方面的会计选择较为激进。As listed companies of B-shares prepare their accounting reports according to IFRS and CAS, there is difference in the behavior of accounting choice. The accounting choices under IFRS are more aggressive. The accounting choices under IFRS are more aggressive because of the accounting for fixed assets, intangible assets, differed expenditures, government compensation and transactions related to capital reserve.

关 键 词：会计准则 会计选择 影响因素 

分 类 号：F235.9[经济管理—会计学]