| 我国会计准则和国际会计准则盈余报告差异及经济后果研究 |
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| 引用本文： | 姜国华,李远鹏,牛建军.我国会计准则和国际会计准则盈余报告差异及经济后果研究[J].会计研究,2006(9):27-34. |
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| 作者姓名： | 姜国华 李远鹏 牛建军 |
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| 作者单位： | 1. 北京大学光华管理学院会计系,100871
2. 复旦大学管理学院会计系,200433 |
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| 基金项目： | 财政部全国会科研基金;国家自然科学基金 |
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| 摘 要： | 本文发现我国投资者不能完全理解AB股公司境内外报告的盈余差异对企业价值的影响。按国际会计准则应计盈余构建的套利组合能获取20％的超额回报,但是同时利用国际会计准则应计盈余和境内外盈余差异构建投资组合,则可以获取30％以上的超额回报。本文的研究结果支持我国正在进行的会计准则国际化。
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| 关 键 词： | 应计盈余 境内外报告差异 超额回报 国际协调 |
A Study on the Difference between CAS Earnings and IAS Earnings and its Economic Consequence |
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| Jiang Guohua.A Study on the Difference between CAS Earnings and IAS Earnings and its Economic Consequence[J].Accounting Research,2006(9):27-34. |
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| Authors: | Jiang Guohua |
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| Abstract: | In this study,we find that investors do not fully understand the valuation implications of the difference of earnings prepared under Chinese Accounting Standards and International Accounting Standards.A hedge strategy using IAS accruals earns abnormal returns of about 20%,but a hedge strategy using both IAS accruals and earnings differences earn more than 30%.The evidence in this study supports the on-going process of international harmonization of accounting standards. |
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