本文研究會(huì)計(jì)準(zhǔn)則國際趨同對(duì)中國會(huì)計(jì)信息穩(wěn)健性的影響,從條件和非條件會(huì)計(jì)穩(wěn)健性出發(fā),分別探討了會(huì)計(jì)準(zhǔn)則國際趨同對(duì)金融行業(yè)與非金融行業(yè)會(huì)計(jì)穩(wěn)健性的影響。在研究中,用Basu（1997）模型檢驗(yàn)了條件和非條件的會(huì)計(jì)穩(wěn)健性。另外,在穩(wěn)健性測試中還采用了 C_Score、G_Score和負(fù)應(yīng)計(jì)等研究方法。新舊會(huì)計(jì)準(zhǔn)則的理論對(duì)比表明,新會(huì)計(jì)準(zhǔn)則強(qiáng)化了資產(chǎn)減值這一條件穩(wěn)健性;此外,通過研究還表明,公允價(jià)值會(huì)計(jì)在實(shí)務(wù)中廣泛應(yīng)用,因?yàn)樗朔伺c國際會(huì)計(jì)準(zhǔn)則趨同對(duì)非條件穩(wěn)健性的負(fù)面影響。因此,我們預(yù)測,會(huì)計(jì)準(zhǔn)則國際趨同會(huì)增強(qiáng)條件穩(wěn)健性,減少非條件穩(wěn)健性。從1997年至2017年中國非金融（金融）行業(yè)抽取的26,755（740）個(gè)公司/年度觀察樣本中得出,與我們的預(yù)期相符,與國際會(huì)計(jì)準(zhǔn)則趨同后,中國金融行業(yè)和非金融行業(yè)條件（非條件）穩(wěn)健性程度的總體增加（減少）。更重要的是,這些研究結(jié)果清楚地顯示了中國新會(huì)計(jì)準(zhǔn)則對(duì)好消息確認(rèn)所起到的作用。作者的研究發(fā)現(xiàn),2006年會(huì)計(jì)準(zhǔn)則變革后好消息確認(rèn)明顯減少,反映了條件穩(wěn)健性水平的顯著提高。相比之下,在中國舊會(huì)計(jì)準(zhǔn)則（GAAP）下,... 

【文章來源】：東北財(cái)經(jīng)大學(xué)遼寧省

【文章頁數(shù)】：197 頁

【學(xué)位級(jí)別】：博士

【文章目錄】：
Acknowledgment
Dedication
List of Published Papers
Abstract
摘要
List of Abbreviations
Chapter 1 Background of the Study
    1.1 Introduction
    1.2 Motivations of the Study
    1.3 Significance of the Study
    1.4 Objectives of the Study
    1.5 Questions of the Study
    1.6 Methodology of the Study
    1.7 Innovations of the Study
    1.8 Structure of the Study
Chapter 2 Literature Review
    2.1 Research on IFRS and Unconditional Conservatism
        2.1.1 IFRS Decreases Unconditional Conservatism
        2.1.2 IFRS Increases Unconditional Conservatism
        2.1.3 Comments
    2.2 Research on IFRS and Conditional Conservatism
        2.2.1 IFRS Decreases Conditional Conservatism
        2.2.2 IFRS Increases Conditional Conservatism
        2.2.3 IFRS Does not Affect Conditional Conservatism
        2.2.4 Comments
Chapter 3 Conceptual Framework
    3.1 Accounting Conservatism Theoretical Framework
        3.1.1 Overall of Accounting Conservatism
        3.1.2 Types of Accounting Conservatism
        3.1.3 Distinction between Unconditional and Conditional Conservatism
        3.1.4 The Theory of Accounting Conservatism
        3.1.5 Practices Affecting Accounting Conservatism
    3.2 Chinese Accounting Standards Conceptual Framework
        3.2.1 Overall of the Capital Market in China
        3.2.2 Development of Accounting Standards in China
    3.3 Chinese Accounting Standards and Accounting Conservatism
        3.3.1 The 1992 Reform and Accounting Conservatism
        3.3.2 The 1998 Reform and Accounting Conservatism
        3.3.3 The 2001 Reform and Accounting Conservatism
        3.3.4 The 2006 Reform and Accounting Conservatism
    3.4 Summary of Effects of Convergence with IFRS on Accounting Conservatism
        3.4.1 The Negative Impact of Convergence with IFRS on UNCC
        3.4.2 The Positive Impact of Convergence with IFRS on UNCC
        3.4.3 The Negative Impact of Convergence with IFRS on CC
        3.4.4 The Positive Impact of Convergence with IFRS on CC
Chapter 4 Theoretical Analysis and Hypotheses Development
    4.1 Managers Do Not Prefer Accounting Conservatism in China
    4.2 Accounting Standards Setters Prefer Accounting Conservatism in China
    4.3 The Expected Impact of Convergence with IFRS on Conditional Conservatism inChina's Non-Financial Sector
    4.4 The Expected Impact of Convergence with IFRS on Conditional Conservatism inChina's Financial Sector
    4.5 The Expected Impact of Convergence with IFRS on Unconditional Conservatism inall Chinese Sectors
Chapter 5 Data Analysis and Study Model
    5.1 Data Selection
    5.2 Distribution of the Data by Sector
    5.3 Data Description
    5.4 Study Model
Chapter 6 Findings Discussion
    6.1 Results of the Main Model
    6.2 Robustness Tests
        6.2.1 Results Including the Transition Year （2007）
        6.2.2 Results Using Unadjusted Returns instead of Adjusted Returns
        6.2.3 Results Excluding the Global Financial Crisis （2007-2009）
        6.2.4 Results Excluding Dividends
        6.2.5 Results Using Earnings before Extraordinary Items
        6.2.6 Results Using Narrower Time Windows
        6.2.7 Results Considering Only Firms with Complete Data for Both Periods
        6.2.8 Results Including the First Accounting Reform（1992-1997）
        6.2.9 Results Comparing the 2001 Reform with Convergence with IFRS
        6.2.10 Results Using Fixed and Random Effects Models
        6.2.11 Results Taking into Account Possible Delays in Earnings Announcement
        6.2.12 Results Using Different Definitions of Returns
        6.2.13 Results Using Different Levels of Winsorization
    6.3 Additional Tests
Score and G_Score ">        6.3.1 C_Score and G_Score
        6.3.2 The Negative Accruals Measure
Chapter 7 Conclusion
    7.1 Summary of the Study
    7.2 Contributions of the Study
    7.3 Implications of the Study
    7.4 Limitations of the Study and Future Research
    7.5 Recommendations
Appendix: Test Assumptions of OLS Model
    1. Test the Assumption of no Perfect Multicollinearity
    2. Test Homoscedasticity Assumption of the Error Terms
    3. Test the Assumption of no Autocorrelation between the Error Terms
    4. Test the Assumption of Normality of the Error Terms
Summary
References


【參考文獻(xiàn)】：
期刊論文
[1]會(huì)計(jì)制度改革與盈余穩(wěn)健性——基于中國上市公司的經(jīng)驗(yàn)證據(jù)[J]. 胡念梅,翁健英.  江西財(cái)經(jīng)大學(xué)學(xué)報(bào). 2010(02)



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