会计准则国际趋同与公司业绩:一项经验检验

文章通过测试国际公认会计准则的采用与公司业绩的相关关系来研究会计准则国际趋同过程中的特点和趋势。回归分析结果表明,会计准则变量与公司业绩呈现负相关关系,即采用国际公认会计准则计算的利润普遍来说比按国内准则计算的利润偏低。由此可知,采用国内会计准则的公司转换为采用国际准则,业绩水平一般会相应下降,结果是按照国际准则计算的资产和利润更加实在,国际准则表现出更加谨慎或更加稳健。

The International Convergence of Accounting Standards and Corporate Performance:An Empirical Test

The paper studies the features and tendencies in the process of international convergence of accounting standards by testing the associate relationship between the adoption of internationally accepted accounting standards and corporate return on assets. The regression analysis shows that the relationship between accounting standards variable and corporate return on assets is negative, namely, the earnings measured by adopting internationally accepted accounting standards is generally less than those measure...