摘要
本文着重回顾了研究2005年之后强制采纳IFRS的文献,以IFRS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。
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.
出处
《中国会计评论》
CSSCI
2008年第4期351-368,共18页
China Accounting Review
基金
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。
关键词
国际会计准则
IFRS
价值相关性
经济后果
International Accounting Standards, IFRS, Value Relevance, Economic Consequences
