会计准则国际趋同对中国会计稳健性的影响

发布时间：2021-01-27 18:02

　　本文研究会计准则国际趋同对中国会计信息稳健性的影响,从条件和非条件会计稳健性出发,分别探讨了会计准则国际趋同对金融行业与非金融行业会计稳健性的影响。在研究中,用Basu（1997）模型检验了条件和非条件的会计稳健性。另外,在稳健性测试中还采用了 C_Score、G_Score和负应计等研究方法。新旧会计准则的理论对比表明,新会计准则强化了资产减值这一条件稳健性;此外,通过研究还表明,公允价值会计在实务中广泛应用,因为它克服了与国际会计准则趋同对非条件稳健性的负面影响。因此,我们预测,会计准则国际趋同会增强条件稳健性,减少非条件稳健性。从1997年至2017年中国非金融（金融）行业抽取的26,755（740）个公司/年度观察样本中得出,与我们的预期相符,与国际会计准则趋同后,中国金融行业和非金融行业条件（非条件）稳健性程度的总体增加（减少）。更重要的是,这些研究结果清楚地显示了中国新会计准则对好消息确认所起到的作用。作者的研究发现,2006年会计准则变革后好消息确认明显减少,反映了条件稳健性水平的显著提高。相比之下,在中国旧会计准则（GAAP）下,... 

【文章来源】：东北财经大学辽宁省

【文章页数】：197 页

【学位级别】：博士

【文章目录】：
Acknowledgment
Dedication
List of Published Papers
Abstract
摘要
List of Abbreviations
Chapter 1 Background of the Study
    1.1 Introduction
    1.2 Motivations of the Study
    1.3 Significance of the Study
    1.4 Objectives of the Study
    1.5 Questions of the Study
    1.6 Methodology of the Study
    1.7 Innovations of the Study
    1.8 Structure of the Study
Chapter 2 Literature Review
    2.1 Research on IFRS and Unconditional Conservatism
        2.1.1 IFRS Decreases Unconditional Conservatism
        2.1.2 IFRS Increases Unconditional Conservatism
        2.1.3 Comments
    2.2 Research on IFRS and Conditional Conservatism
        2.2.1 IFRS Decreases Conditional Conservatism
        2.2.2 IFRS Increases Conditional Conservatism
        2.2.3 IFRS Does not Affect Conditional Conservatism
        2.2.4 Comments
Chapter 3 Conceptual Framework
    3.1 Accounting Conservatism Theoretical Framework
        3.1.1 Overall of Accounting Conservatism
        3.1.2 Types of Accounting Conservatism
        3.1.3 Distinction between Unconditional and Conditional Conservatism
        3.1.4 The Theory of Accounting Conservatism
        3.1.5 Practices Affecting Accounting Conservatism
    3.2 Chinese Accounting Standards Conceptual Framework
        3.2.1 Overall of the Capital Market in China
        3.2.2 Development of Accounting Standards in China
    3.3 Chinese Accounting Standards and Accounting Conservatism
        3.3.1 The 1992 Reform and Accounting Conservatism
        3.3.2 The 1998 Reform and Accounting Conservatism
        3.3.3 The 2001 Reform and Accounting Conservatism
        3.3.4 The 2006 Reform and Accounting Conservatism
    3.4 Summary of Effects of Convergence with IFRS on Accounting Conservatism
        3.4.1 The Negative Impact of Convergence with IFRS on UNCC
        3.4.2 The Positive Impact of Convergence with IFRS on UNCC
        3.4.3 The Negative Impact of Convergence with IFRS on CC
        3.4.4 The Positive Impact of Convergence with IFRS on CC
Chapter 4 Theoretical Analysis and Hypotheses Development
    4.1 Managers Do Not Prefer Accounting Conservatism in China
    4.2 Accounting Standards Setters Prefer Accounting Conservatism in China
    4.3 The Expected Impact of Convergence with IFRS on Conditional Conservatism inChina's Non-Financial Sector
    4.4 The Expected Impact of Convergence with IFRS on Conditional Conservatism inChina's Financial Sector
    4.5 The Expected Impact of Convergence with IFRS on Unconditional Conservatism inall Chinese Sectors
Chapter 5 Data Analysis and Study Model
    5.1 Data Selection
    5.2 Distribution of the Data by Sector
    5.3 Data Description
    5.4 Study Model
Chapter 6 Findings Discussion
    6.1 Results of the Main Model
    6.2 Robustness Tests
        6.2.1 Results Including the Transition Year （2007）
        6.2.2 Results Using Unadjusted Returns instead of Adjusted Returns
        6.2.3 Results Excluding the Global Financial Crisis （2007-2009）
        6.2.4 Results Excluding Dividends
        6.2.5 Results Using Earnings before Extraordinary Items
        6.2.6 Results Using Narrower Time Windows
        6.2.7 Results Considering Only Firms with Complete Data for Both Periods
        6.2.8 Results Including the First Accounting Reform（1992-1997）
        6.2.9 Results Comparing the 2001 Reform with Convergence with IFRS
        6.2.10 Results Using Fixed and Random Effects Models
        6.2.11 Results Taking into Account Possible Delays in Earnings Announcement
        6.2.12 Results Using Different Definitions of Returns
        6.2.13 Results Using Different Levels of Winsorization
    6.3 Additional Tests
Score and G_Score ">        6.3.1 C_Score and G_Score
        6.3.2 The Negative Accruals Measure
Chapter 7 Conclusion
    7.1 Summary of the Study
    7.2 Contributions of the Study
    7.3 Implications of the Study
    7.4 Limitations of the Study and Future Research
    7.5 Recommendations
Appendix: Test Assumptions of OLS Model
    1. Test the Assumption of no Perfect Multicollinearity
    2. Test Homoscedasticity Assumption of the Error Terms
    3. Test the Assumption of no Autocorrelation between the Error Terms
    4. Test the Assumption of Normality of the Error Terms
Summary
References


【参考文献】：
期刊论文
[1]会计制度改革与盈余稳健性——基于中国上市公司的经验证据[J]. 胡念梅,翁健英.  江西财经大学学报. 2010(02)



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