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本文就强制采用IFRS所带来的对公司价值、股票流动性和分析师信息环境的影响,从会计信息可比性的视角开展了实证研究。为了区别会计信息可比性和会计应计质量的作用,依据会计信息可比性和会计应计质量在运用IFRS后的变动,对强制使用IFRS的样本公司进行研究。经研究发现,强制运用IFRS后,伴随会计信息可比性的提升,公司价值增长,股票流动更加顺畅,且分析师的环境得到了改善。
This article conducts empirical studies from the perspective of the comparability of accounting information on the impact of mandatory adoption of IFRS on corporate value, stock liquidity and analyst information environment. In order to distinguish the comparability of accounting information and the accounting accrual quality, a sample company that enforces the use of IFRS is studied on the basis of changes in the accounting information comparability and accounting accrual quality after the application of IFRS. The study found that the forced use of IFRS, accompanied by the improvement of accounting information comparability, corporate value growth, stock flow more smoothly, and the analyst’s environment has been improved.