新会计准则国际趋同的效果研究——基于盈余稳健性视角的分析  

Research on the Effect of International Convergence of New Accounting Standards——Based on the Perspective of Earnings Conservatism

作　　者：刘斌[1] 徐先知[1] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400030

出　　处：《财经论丛》2010年第2期78-84,共7页Collected Essays on Finance and Economics

基　　金：国家自然科学基金资助项目(70972055)

摘　　要：本文以2005-2008年我国A股上市公司为研究样本,选取会计信息质量指标中的会计稳健性作为研究切入点,检验新会计准则的颁布实施对会计盈余稳健性的影响,进而考察新会计准则国际趋同的实施效果。研究结果发现:新会计准则实施前后会计信息均存在盈余稳健性特征,但是与新会计准则实施前相比,新会计准则实施后盈余稳健性显著降低。新会计准则的国际趋同,对会计的盈余稳健性产生了一定的负面影响。Taken A-share companies from 2005 to 2008 as samples, selected accounting conservatism which is one of accounting information quality indicators as a research entry point, the paper tests the impact of the implementation of new accounting standards on accounting earnings conservatism so as to examine the implementation effect of international convergence of new accounting standards. The research finds that before and after the implementation of new accounting standards in the accounting information earnings conservatism characteristics exist, however, earnings conservatism significantly decreases after the implementation of new accounting standards compared with that before the implementation of new accounting standards. International convergence of new accounting has a certain negative impact on accounting earnings conservatism.

关 键 词：新会计准则 国际趋同 会计稳健性 

分 类 号：F230[经济管理—会计学]