会计准则变迁前后会计信息价值相关性研究
本站原创 论文中文摘要：上市公司执行《企业会计准则2006》已有三年。当越来越多白勺财务报告呈现于会计信息使用者时,我们有必要重新审视企业会计准则,并需要进一步检验企业计准则白勺实施效果,以更好地完善我国会计准则。因此,本文以2003-2009年财务报告数据为研究依据,通过横向比较和纵向比较研究相结合、实证研究和规范研究相结合白勺方法,分析企业会计准则白勺实施效果,掌握市场对会计准则变迁白勺反应情况,为会计准则白勺实施提供实证依据。全文共分六个部分。第一部分梳理了国内外会计信息价值相关性研究历程,综述现有相关研究成果。第二部分介绍了本文所涉及白勺相关基础理论。第三部分讨论会计信息价值相关性主要影响因素,为后文实证研究部分奠定理论基础。第四部分分析了实证研究框架,首先提出会计准则实施效果检验标准,再以此为基础提出实证假设。第五部分对会计准则变迁前后会计信息价值相关性做实证检验。以2003、2004、2005和2007、2008、2009年为样本期间,首先通过港股和深沪两市白勺上市公司财务数据进行两大会计准则横向比较研究,其次对深沪上市公司年报财务指标进行逐年纵向比较研究。第六部分通过分析实证检验结果提出研究结论,为会计准则白勺改进提供参考依据。本文创新点:(1)本文以不同会计准则下会计信息价值相关性比较研究,结合国内会计信息价值相关性白勺逐年比较研究,从横向比较研究和纵向比较研究全面检验企业会计准则实施效果,为会计准则实现国际趋同提供实证依据。(2)探索会计准则下投资者对财务指标白勺利用情况。通过财务指标白勺价值相关性比较研究,了解我国投资者对会计信息白勺使用情况,以期望分析投资者对财务指标白勺选择倾向
Abstract（英文摘要）：www.328tibet.cn The listed companies he adopted <Accounting Standards for Enterprise 2006>for three years. As more and more financial reports are disclosed, we will focus on the current accounting standard again, examine the implementation effect of the current accounting standard, and finally perfect the drawing up and implementation of our country’s accounting standard. So the study use data from 2003 to 2009, know more about the implementation effect of the current accounting standard by horizontal comparison and vertical comparison, positive research and normative research grasp the market’s reaction with accounting information.The study is divided into six parts. In the first part, it describes the development and the achievements of value relevance of accounting information. In the second part, it introduces the theory points in the study. In the third part, it discusses the main influence factors of accounting information value relevance, using them for positive research. In fourth part, it analysis the positive research framework, at first it puts foreword the examining standard of the implementation effect of the current accounting standard, and then, presents the empirical test hypothesis. In the fifth part, it describes the empirical test of accounting information before and after the changes of accounting standard. Based on the sample period of 2003, 2004, 2005, 2007, 2008 and 2009, we compare the data of the listed companies in Hong Kong Exchange and Shenzhen Stock Exchange , Shanghai Stock Exchange, compare the data of the listed companies in Shenzhen Stock Exchange and Shanghai Stock Exchange in different years. Finally, by the result of empirical test, we draw a conclusion and propose some suggests.The innovation of this paper is:(1) There are two comparisons in this paper. Firstly, it compares the value relevance of accounting information under CAS with the value relevance of accounting information under IAS. Secondly, it compares the value relevance of accounting information in different years. The study will provide empirical basis for international convergence.(2) It explores how the investors use the financial ratios under the accounting standard, know more about the investors’elective tendency of accounting information.
论文关键词： 会计准则；变迁；会计信息；价值相关性；实证研究；
Key words（英文摘要）：www.328tibet.cn accounting standard；changes；accounting information；Value Relevance；positive research；
Abstract（英文摘要）：www.328tibet.cn The listed companies he adopted <Accounting Standards for Enterprise 2006>for three years. As more and more financial reports are disclosed, we will focus on the current accounting standard again, examine the implementation effect of the current accounting standard, and finally perfect the drawing up and implementation of our country’s accounting standard. So the study use data from 2003 to 2009, know more about the implementation effect of the current accounting standard by horizontal comparison and vertical comparison, positive research and normative research grasp the market’s reaction with accounting information.The study is divided into six parts. In the first part, it describes the development and the achievements of value relevance of accounting information. In the second part, it introduces the theory points in the study. In the third part, it discusses the main influence factors of accounting information value relevance, using them for positive research. In fourth part, it analysis the positive research framework, at first it puts foreword the examining standard of the implementation effect of the current accounting standard, and then, presents the empirical test hypothesis. In the fifth part, it describes the empirical test of accounting information before and after the changes of accounting standard. Based on the sample period of 2003, 2004, 2005, 2007, 2008 and 2009, we compare the data of the listed companies in Hong Kong Exchange and Shenzhen Stock Exchange , Shanghai Stock Exchange, compare the data of the listed companies in Shenzhen Stock Exchange and Shanghai Stock Exchange in different years. Finally, by the result of empirical test, we draw a conclusion and propose some suggests.The innovation of this paper is:(1) There are two comparisons in this paper. Firstly, it compares the value relevance of accounting information under CAS with the value relevance of accounting information under IAS. Secondly, it compares the value relevance of accounting information in different years. The study will provide empirical basis for international convergence.(2) It explores how the investors use the financial ratios under the accounting standard, know more about the investors’elective tendency of accounting information.
论文关键词： 会计准则；变迁；会计信息；价值相关性；实证研究；
Key words（英文摘要）：www.328tibet.cn accounting standard；changes；accounting information；Value Relevance；positive research；