向国际财务报告准则过渡对欧洲企业财务报告的影响

本文以巴黎股市CAC 40大股和欧洲其他股市的21家公司为样本,研究了向国际财务报告准则(IFRS)过渡对欧洲上市公司财务报告的影响。研究发现这一影响是有限的和平稳的。首次采用IFRS使样本公司的合并报告净利润平均水平明显提高,权益资本略有减少。总量分析和回归分析均显示:商誉、无形资产、库藏股、汇率变动、资产重估、养老金和金融工具等项目的调整是产生披露差异的主要影响因素,规模较大的企业报告盈利指标调高较多。

The Impact on the Financial Reporting of European Companies in the Transition to IFRS

This paper studies,on the basis of CAC 40 of the Paris stock exchange market and 21 European companies exchanged on other European stock markets,the impact on European companies' financial reporting in the transition to IFRS.The results show that this impact is rather limited and smooth.Using IFRS,a significant increase of their net profit level has been observed,and their equity capital are found slightly decreased.According to the aggregate analysis and regression analysis:the principal factors resulting the financial reporting differences are goodwill,intangible assets,treasury stock,changes in foreign exchange rates,revaluation of assets,pension cost,financial instruments,and large scale companies have higher profitability indicators adjustments under IFRS.