| 强制执行IFRS之实证研究综述 |
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| 引用本文： | 潘妙丽,肖泽忠,蒋义宏.强制执行IFRS之实证研究综述[J].中国会计评论,2008,6(4):351-368. |
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| 作者姓名： | 潘妙丽 肖泽忠 蒋义宏 |
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| 作者单位： | [1]上海财经大学会计学院 [2]湘潭大学商学院 [3]上海财经大学会计与财务研究院 |
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| 基金项目： | 国家自然科学基金资助项目《制度环境、投资者保护与国际财务报告质量:一项基于全球资本市场的经验证据》(项目批准号70872067); 上海财经大学“211工程”三期重点学科建设项目资助。 |
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| 摘 要： | 本文着重回顾了研究2005年之后强制采纳IFRS的文献，以IF—RS的研究内容为框架，对相关文献从会计信息质量、经济后果和影响IFRS采纳和执行效果的因素这三方面进行归纳和总结，重点关注其研究主题和方法的不足，并在此基础上提出未来研究的展望。
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| 关 键 词： | 国际会计准则 IFRS 价值相关性 经济后果 |
A Review of the Literature on the Mandatory Adoption of IFRS |
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| MIAOLI PAN,ZEZHONG XIAO,YIHONG JIANG.A Review of the Literature on the Mandatory Adoption of IFRS[J].China Accounling Review,2008,6(4):351-368. |
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| Authors: | MIAOLI PAN ZEZHONG XIAO YIHONG JIANG |
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| Institution: | MIAOLI PAN (Shanghai University of Finance , Economics,Cardiff University) ZEZHONG XIAO (Xiangtan University,Cardiff University) YIHONG JIANG (Shanghai University of Finance , Economics) |
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| Abstract: | We review the literature on mandatory adoption of IFRS.Basing on the content of IFRS research,we classify the current literature into three groups which are the impact of IFRS adoption on accounting quality,its economic consequences and the factors which affect the adoption decision and consequences.We highlight the research topics and the methods adopted in the extant studies and identify and critically analyze their limitations.We also highlight opportunities and directions for future research. |
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| Keywords: | International Accounting Standards IFRS Value Relevance Economic Consequences |
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