中国会计准则和国际会计准则信息含量——基于沪深股市实证

【Abstract】 The Chinese accounting standards system has being perfected since Business Accounting Standards issued in 1992, and it played an important role in standardizing the disclosure of accounting information and perfecting the construction of capital market. However, there is two distinct viewpoints in using international conventions for reference, that is, complete adoption International Accounting Standards versus maintenance the Chinese future and insistence the incorporation of internationalization and nationalization.The paper mainly applies positive research method, combined with normative research method. Based on the practice in the construction of Chinese accounting standards, the author firstly brings forward the research hypothesis: the data of accounting earnings prepared pursuant to International Accounting Standards is more correlative than that of Chinese Accounting Standards. Then, the author utilizes apart the method of event study and association study, and amends three models selected according to research demands and objective facts. The result of applying the models to 82 samples companies that simultaneously issued stock in A and B stock market negates the hypothesis. The finding shoe that the international coordination of accounting standards is still the major direction of its construction presently. At the end of this paper, the author analyzes positive result, does research into its possible causes from dual attributes of accounting and qualitative characteristics of accounting information, and then advance some suggests of policy. At the same time, the author set forth some issues in which can be studied further.更多还原