The Research on Convergence of Accounting Standards for Financial Reporting Quality

摘要：

The main research question in this study is whether or not convergence of accounting standards improves financial reporting quality. This study focuses onwhether cross-country differences in accounting are reduced and, if so, how accounting convergence affects accounting quality. These questions are motivated by the assertion that comparable financial statements lead to the efficient allocation of resources. The primary purpose of this study is to empirically examine the functional relationship between convergence and financial reporting quality.

关键词： Convergence of accounting standards Reliability, Relevance

作者: LI Yan

作者单位: Inner Mongolia Finance and Economics College, Hohhot, Inner Mongolia, P.R. China, 010051

会议类型: 国际会议

会议名称: The Eleventh International Symposium--Management Sciences and Engineering(第十一届管理科学与工程国际研讨会)

会议地点: 兰州

会议语种:英文

页码: 421-424

在线出版日期: 2011-11-12（万方平台首次上网日期，不代表论文的发表时间）