| 我国会计准则国际协调效果量化研究评述 |
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| 引用本文： | 曲晓辉,高芳. 我国会计准则国际协调效果量化研究评述[J]. Frontiers of Business Research in China, 2008, 2(4): 483-496. DOI: 10.1007/s11782-008-0028-1 |
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| 作者姓名： | 曲晓辉 高芳 |
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| 作者单位： | |
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| 基金项目： | 国家自然科学基金，the Project of Key Research Institute of Humanities and Social Sciences at Universities of the Ministry of Education |
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| 摘 要： |
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| 关 键 词： | 中国会计准则 国际协调效果 量化研究 |
The international harmonization progress of China Accounting Standards: A review of quantitative research |
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| Xiaohui Qu,Fang Gao. The international harmonization progress of China Accounting Standards: A review of quantitative research[J]. Frontiers of Business Research in China, 2008, 2(4): 483-496. DOI: 10.1007/s11782-008-0028-1 |
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| Authors: | Xiaohui Qu Fang Gao |
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| Affiliation: | (1) Center for Accounting Studies, Xiamen University, Xiamen, 361005, China;(2) Accounting Department of Management School, Ocean University of China, Qingdao, 266071, China |
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| Abstract: | In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different research perspectives, samples, variable and period selection as well as the method adopted. Firstly, this paper systematically reviews the quantitative research literature on the international harmonization progress of CAS from the following four aspects: the degree of harmonization of specific items in CAS with that of in International Accounting Standards (IAS), differences in accounting numbers, accounting information, and earnings quality in various financial reports compiled based on CAS or IAS respectively. Lastly, suggestions for future research are provided. Translated and revised from Kuaiji Yanjiu 会计研究 (Accounting Research), 2006, (2): 14–18 |
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| Keywords: | China Accounting Standards progress of international harmonization quantitative research |
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