国际财务报告准则带来了什么:全球发现被引量：15

The Effect of IFRS Adoption:Global Findings

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摘要本文对IFRS实施的经济后果的文献进行了梳理,讨论其对全球资本市场和企业行为的影响。现有文献发现,IFRS在推动全球建立高质量且可比的会计信息的过程中已经取得了一定的成绩,在会计信息的价值相关性、契约有用性和资本市场效率等方面起着积极的作用,对于IFRS的推动者提供了初步的、较为显著的支持。但是这些成绩是否稳定以及IFRS在不同的法律和商业环境下的可推广性,尚需要时间的检验。 The paper surveys the literatures about the economic consequence of IFRS adoption, and discusses the change of capital market and behavior of firms. The Existing research found that the IFRS got some success in the process to build high quality and comparability of accounting information in the world.The value relevance, usefulness of contracts of accounting numbers, and the efficiency of capital market have been improved. The finding supports the IFRS regulators. However, weather the performance of IFRS adoption is stable and the extension of IFRS to different law and business situation need to be tested by time.

作者孙铮刘浩

机构地区上海财经大学会计与财务研究院

出处《会计研究》 CSSCI 北大核心 2013年第1期13-19,95,共7页 Accounting Research

基金国家自然科学基金项目(批准号71172141 71202002) 国家社会科学基金项目(批准号11CGL017) 教育部重点研究基地重大项目(批准号12JJD790033)的阶段性研究成果财政部"全国会计领军(后备)人才(学术类)培养项目"的资助

关键词 IFRS 价值相关性契约有用性资本市场效率

分类号 F233 [经济管理—会计学]

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参考文献32

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