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

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.

关键词： New accounting standards International convergence Accounting conservatism

作者: LI Yuanhui

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

会议类型: 国际会议

会议名称: 2011 International Symposium --Accounting Information System and Corporate Governance(2011会计信息系统与公司治理国际研讨会)

会议地点: 石家庄

会议语种:英文

页码: 67-70

在线出版日期: 2011-10-15（万方平台首次上网日期，不代表论文的发表时间）