The Empirical Research on the Effect of International Convergence of New Accounting Standards in China

被引：0
|
作者：
Li Yuanhui [1 ]
机构：
[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China
来源：
PROCEEDINGS OF 2011 INTERNATIONAL SYMPOSIUM - ACCOUNTING INFORMATION SYSTEM AND CORPORATE GOVERNANCE | 2011年
关键词：
New accounting standards; International convergence; Accounting conservatism; EARNINGS;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Taken A-share companies from 2004 to 2009 as samples, 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. International convergence of new accounting has a certain negative impact on accounting earnings conservatism.
引用
收藏
页码：67 / 70
页数：4
相关论文
共 50 条
  • [1] Research on International Convergence of Accounting Standards in China
    Li Cuicui
    Proceedings of the Second International Symposium - Management, Innovation and Development, 2015, : 187 - 191
  • [2] Convergence of Accounting to International Standards
    Sousa, Renata da Silva
    REVISTA GESTAO & TECNOLOGIA-JOURNAL OF MANAGEMENT AND TECHNOLOGY, 2009, 9 (01):
  • [3] A Comparative Research on China's Accounting Standards and International Financial Reporting Standards
    Li Chaoxin
    Ye Qian
    PROCEEDINGS OF THE 10TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, 2013, : 1207 - 1211
  • [4] The international harmonization progress of China Accounting Standards: A review of quantitative research
    Qu Xiaohui
    Gao Fang
    FRONTIERS OF BUSINESS RESEARCH IN CHINA, 2008, 2 (04) : 483 - 496
  • [5] Convergence of Accounting Standards Does Not Always Lead to Convergence of Accounting Practices: The Case of China
    Olesen, Karin
    Cheng, Fiona
    ASIAN JOURNAL OF BUSINESS AND ACCOUNTING, 2011, 4 (01): : 23 - 58
  • [6] Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices? A Study from China
    Peng, Songlan
    Tondkar, Rasoul H.
    Smith, Joyce van der Laan
    Harless, David W.
    INTERNATIONAL JOURNAL OF ACCOUNTING, 2008, 43 (04): : 448 - 468
  • [7] Measuring convergence of National Accounting Standards with International Financial Reporting Standards
    Fontes, Alexandra
    Rodrigues, Lucia Lima
    Craig, Russell
    ACCOUNTING FORUM, 2005, 29 (04) : 415 - 436
  • [8] Changes in Controllership with the Process of Convergence to the International Accounting Standards
    Dani, Andreia Carpes
    Beuren, Ilse Maria
    CONTABILIDAD Y NEGOCIOS, 2018, 13 (25) : 20 - 41
  • [9] Interpretation and application of "new" and "complex" international financial reporting standards in Fiji: Implications for convergence of accounting standards
    Chand, Parmod
    Patel, Chris
    Patel, Arvind
    ADVANCES IN ACCOUNTING, 2010, 26 (02) : 280 - 289
  • [10] New International Accounting Standards and Insurance
    Gérard de La Martinière
    The Geneva Papers on Risk and Insurance - Issues and Practice, 2005, 30 : 108 - 113
12345