会计准则变革对QFII投资的影响研究——基于会计准则可比性的视角  

Research on the Impact of the Revolution of Accounting Standards on QFII Investment——Based on Comparability of Accounting Standards

作　　者：周芳[1,2] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]南京审计学院审计与会计学院,江苏南京211815

出　　处：《山西财经大学学报》2015年第12期103-112,共10页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(71372068)

摘　　要：研究了2007年以后我国采用与国际趋同的企业会计准则(会计准则变革)对QFII的投资行为是否具有影响,以及这种影响是否是通过可比性的提高来实现的。研究发现,我国会计准则变革后QFII投资显著增加,分组检验也验证了会计准则变革后由于可比性的提高降低了外国投资者的信息处理成本,从而促进了QFII投资增加的作用机理。The paper has great reference value not only for the Ministry of Finance（MOF）but also for the international Accounting Standards Board（IASB）to investigate the economic consequences of Enterprise accounting Standards（2007）in China which marked the international convergence of accounting standards（the Revolution of Accounting Standards）. The paper explores whether the revolution of accounting standards had impact on investment of QFII and whether the effect realized throughout the comparability of accounting standards. Results shows that QFII investment increased significantly after the revolution of accounting standards and verifies the mechanism of QFII investment increased,that is,after the revolution of accounting standards the comparability decreased information processing costs of foreign investors to promote QFII investment.

关 键 词：会计准则可比性 QFII投资 信息处理成本 熟悉性偏见 

分 类 号：F23[经济管理—会计学]