B股上市公司国内外有用性比较实证研究
本站原创 论文中文摘要：随着经济白勺全球化，会计作为一门商业语言其标准白勺国际化趋势无人置疑，但是在如何借鉴国际惯例进行会计国际协调，会计国际化白勺进程是否要考虑本国经济环境白勺影响则一直存在着不同白勺认识。从理论上讲，会计准则白勺国际协调是“形式上白勺协调”，会计实务白勺协调为“实质上白勺协调”，会计国际化白勺最终目标是“实质上白勺协调”。那么在这一目标下，中国白勺会计标准与现在白勺国际会计准则之间差异究竟有多大?我国B股上市公司根据规定需要分别披露按中国会计准则编制和按国际会计准则调整白勺会计数据，这为检验中国会计标准与国际会计标准之间白勺差异提供了可行白勺研究机会。本文以沪深两市同时发行A、B股白勺83家上市公司作为样本，使用2002年白勺国内外年报数据，采用实证研究方法提出两个假设来探讨两个主要问题：(1)按国际会计准则和按中国会计准则编制白勺盈余数字是否存在质量方面白勺显著差异?(2)按国际会计准则协调后白勺会计信息是否具有额外白勺信息含量，是否对投资者更具决策有用性?本文通过运用报酬模型和模型进行实证检验，得到主要结论：按两个准则编制白勺会计盈余数字存在着系统性差异，按国际会计准则编制白勺盈余数字与证券市场白勺价值相关性并不比按中国会计准则编制白勺相关性高，即经过国际会计准则调整白勺盈余数字并没有为投资者带来信息增量。说明现阶段我国会计准则与国际会计准则还未达到“实质上白勺协调”，我国在会计国际化进程中既要考虑借鉴国际惯例，还要考虑同本国经济环境白勺融合性
Abstract（英文摘要）：www.328tibet.cn With the Economy Globalization, as a universal commercial language, the trend of accounting standards internationalization will not be suspected. However, there are different views in how to use international conventions for reference of international harmonization of accounting, and whether the process of accounting internationalization must consider the influences of economy environment. Theoretically, the international harmonization of accounting standards is formal harmonization , the harmonization of accounting practice is factor harmonization. The final objective of accounting internationalization is factor harmonization. Under the objective, how much the difference between the International Accounting standards and the Chinese Accounting standards at the present.The B listed companies of china must disclosure the accounting data pursuant to Chinese Accounting standards and International Accounting standards separately according to the regulation, which offer the feasible method with research about the difference between International Accounting standards and Chinese Accounting standards. In article the author chooses the 83 companies that simultaneously issued stock in A and B stock market as the samples, uses the accounting data of 2002 annual fmaneial reports, and bring forward two hypotheses with the method of empirical study to research two issues: Is mere any evidence difference at earnings in quality calculated according to International Accounting standards and the Chinese Accounting standards? He extra information content the earnings reconciled under International Accounting standards, and does it he more decision usefulness to the investor? Then, the author utilizes Return-model and Price-model to test and verify in the way of empirical research, and the finding shows that the accounting earnings he obvious systematic difference and the data under International Accounting standards is no more correlative to the evaluation of stock than that of Chinese Accounting standards. It is said that the eatniags adjusted by IAS has not brought the extra information content to investor. The result is that the international harmonization of Chinese accounting standards has not accomplished the factor harmonization. So in the process of accounting internationalized we should both reference the international conventions and consider the factor of accounting supporting environment.
论文关键词： 会计准则；信息含量；决策有用性；实证研究；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Information Content；Decision Usefulness；Empirical Research；
Abstract（英文摘要）：www.328tibet.cn With the Economy Globalization, as a universal commercial language, the trend of accounting standards internationalization will not be suspected. However, there are different views in how to use international conventions for reference of international harmonization of accounting, and whether the process of accounting internationalization must consider the influences of economy environment. Theoretically, the international harmonization of accounting standards is formal harmonization , the harmonization of accounting practice is factor harmonization. The final objective of accounting internationalization is factor harmonization. Under the objective, how much the difference between the International Accounting standards and the Chinese Accounting standards at the present.The B listed companies of china must disclosure the accounting data pursuant to Chinese Accounting standards and International Accounting standards separately according to the regulation, which offer the feasible method with research about the difference between International Accounting standards and Chinese Accounting standards. In article the author chooses the 83 companies that simultaneously issued stock in A and B stock market as the samples, uses the accounting data of 2002 annual fmaneial reports, and bring forward two hypotheses with the method of empirical study to research two issues: Is mere any evidence difference at earnings in quality calculated according to International Accounting standards and the Chinese Accounting standards? He extra information content the earnings reconciled under International Accounting standards, and does it he more decision usefulness to the investor? Then, the author utilizes Return-model and Price-model to test and verify in the way of empirical research, and the finding shows that the accounting earnings he obvious systematic difference and the data under International Accounting standards is no more correlative to the evaluation of stock than that of Chinese Accounting standards. It is said that the eatniags adjusted by IAS has not brought the extra information content to investor. The result is that the international harmonization of Chinese accounting standards has not accomplished the factor harmonization. So in the process of accounting internationalized we should both reference the international conventions and consider the factor of accounting supporting environment.
论文关键词： 会计准则；信息含量；决策有用性；实证研究；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Information Content；Decision Usefulness；Empirical Research；