Analysis and Testing of Effect of New Accounting Standard on Conservatism

摘要：

Firstly, the paper illustrates the theoretical base change of new accounting standard, and analyzes the effect of confirmation and measurement on accounting conservatism. Then, it uses accrual/cash flow model to make positive research. The result indicates there is accounting conservatism prior and after the execution of new accounting standards. However, accounting conservatism is a little stronger before the execution of new accounting standard. Taken into consideration of little change of corporation governance structure and mechanism, this result is agreement with above theoretical analysis.

关键词： Conception of measurement Fair value Conservatism

作者: MEN Rong PIAO Haihua

作者单位: School of Economic and Management,Beijing Jiaotong University,P.R.China,100044

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 543-547

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）