本文關(guān)鍵詞： 準(zhǔn)則趨同 可比性 制度環(huán)境　出處：《會(huì)計(jì)研究》2017年07期 　論文類型：期刊論文

【摘要】：本文研究會(huì)計(jì)準(zhǔn)則趨同如何影響財(cái)務(wù)報(bào)告可比性,以及制度環(huán)境如何影響準(zhǔn)則趨同的效果。利用2003-2011年A股、H股和港股的數(shù)據(jù),我們分析了準(zhǔn)則趨同前后A股與H股、港股的財(cái)務(wù)報(bào)告可比性變化情況,結(jié)果發(fā)現(xiàn):(1)準(zhǔn)則趨同后,A股與H股、港股的可比性得到了顯著提升,且A股與港股的可比性提升水平高于A股與H股;(2)A股公司所在地區(qū)投資者保護(hù)程度越低,準(zhǔn)則趨同后可比性提升越大。進(jìn)一步分析發(fā)現(xiàn),準(zhǔn)則趨同后可比性的提升并沒有增加境外機(jī)構(gòu)對(duì)A股的投資,這說明可比性的提升并沒有帶來促進(jìn)資本跨境配置的預(yù)期效果。本文的結(jié)果對(duì)理解準(zhǔn)則趨同的效果以及進(jìn)一步完善我國準(zhǔn)則制定工作具有重要意義。
[Abstract]:This paper studies how convergence of accounting standards affects the comparability of financial reporting and how the institutional environment affects the effect of convergence of standards. Using the data of A shares, H shares and Hong Kong stocks from 2003 to 2011, we analyze the convergence of standards between A shares and H shares. The financial reporting comparability of Hong Kong stocks has changed. The results show that after the convergence of the "1: 1" standard, the comparability between A shares and H shares, Hong Kong stocks, has been significantly improved. Moreover, the level of comparability between A-shares and Hong Kong stocks is higher than that between A-shares and H-shares.) the lower the degree of investor protection in the region where A shares are located, the greater the comparability increases after the standards converge. Further analysis shows that. The increase in comparability after the convergence of the standards did not increase the investment of foreign institutions in A-shares. This shows that the improvement of comparability does not bring about the expected effect of promoting cross-border allocation of capital. The results of this paper are of great significance to understand the effect of convergence of standards and to further improve the work of establishing standards in China.
【作者單位】： 西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院/中國金融研究中心;
【基金】：西南財(cái)經(jīng)大學(xué)中央高校基本科研業(yè)務(wù)費(fèi)項(xiàng)目(17LRC032831)資助
【分類號(hào)】：F275;F832.51

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本文編號(hào)：1520163