Corporate Loss Recognition Timeliness and Micro-profit Reporting Tendency
In this paper, We take Chinas listed companies as samples to test loss recognition timeliness and micro-profit reporting tendency before and after the reform of Chinese new accounting standards. The results showed that after implementation of the new accounting standards the timeliness of loss recognition and tendency to reduce low-profit reporting improved to some extent, accounting information quality has been significantly improved. This conclusion proves the implementation of new accounting standards have to enhance the role of accounting information, which is our comprehensive knowledge and understanding of the effects of the implementation of accounting standards.
loss recognition micro-profit reporting tendency
Liu Fengwei Zhu Yin
Shanghai National Accounting Institute Shanghai University of Finance and Economics Shanghai, China University of Manchester Manchester, UK
国际会议
重庆
英文
72-74
2011-08-20（万方平台首次上网日期，不代表论文的发表时间）