强制采用IFRS对信息环境的影响研究——基于分析师预测的视角

被引：3

作者：

李鹏 ^{[1
]}

陈希晖 ^{[2
]}

机构：

[1] 浙江工商大学财务与会计学院

[2] 南京审计学院国际审计学院

来源：

会计与经济研究 | 2013年 / 27卷 / 03期

关键词：

IFRS; 信息环境; 可比性; 信息质量;

D O I：

10.16314/j.cnki.31-2074/f.2013.03.005

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

基于国际资本市场数据,通过研究强制采用IFRS对信息环境的影响,发现分析师对强制采用IFRS公司的预测准确性高于其他类型的公司;进一步通过控制相关影响因素,对具体公司层面的预测数据和分析师特征进行分析,研究发现分析师预测准确性的提高与强制采用IFRS所带来的会计信息可比性和会计信息质量提高相关,而与管理层利用盈余管理空间迎合分析师的预测无关。结论表明,强制采用IFRS提高了信息的可比性和信息质量,从而改善了资本市场中会计信息的媒介作用及其信息环境。

引用

页码：27 / 39

页数：13

共 13 条

[1]

The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability[J] . Mark DeFond,Xuesong Hu,Mingyi Hung,Siqi Li.Journal of Accounting and Economics . 2011 (3)

[2]

Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK[J] . Joanne Horton,George Serafeim.Review of Accounting Studies . 2010 (4)

[3] Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption [J].

Jeanjean, Thomas ;

Stolowy, Herve .

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2008, 27 (06) :480-494

[4]

International GAAP Differences: The Impact on Foreign Analysts[J] . Kee-Hong Bae,Hongping Tan,Michael Welker.The Accounting Review . 2008 (3)

[5]

International Financial Reporting Standards (IFRS): pros and cons for investors[J] . Ray Ball.Accounting and Business Research . 2006 (sup1)

[6]

Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?[J] . Holger Daske.Journal of Business Finance & Accounting . 2006 (3‐4)

[7]

Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms[J] . MARK T.BRADSHAW,BRIAN J.BUSHEE,GREGORY S.MILLER.Journal of Accounting Research . 2004 (5)

[8]

IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market[J] . ChristianLeuz.Journal of Accounting Research . 2003 (3)

[9] Changes in analysts' information around earnings announcements [J].

Barron, OE ;

Byard, D ;

Kim, O .

ACCOUNTING REVIEW, 2002, 77 (04) :821-846

[10] The effect of international institutional factors on properties of accounting earnings [J].

Ball, R ;

Kothari, SP ;

Robin, A .

JOURNAL OF ACCOUNTING & ECONOMICS, 2000, 29 (01) :1-51

← 1 2 →