会计准则国际趋同提高了会计信息透明度吗？—

摘要笔者选择2007年~2010年同时发行A股和H股的公司作为研究样本,构建会计准则趋同指数进行研究,结果发现会计准则趋同确实提升了会计信息透明度,能够更好地实现资源配置,广义最小二乘法和动态面板GMM回归结果进一步证实了该结论。

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	张肖飞

关键词：会计准则国际趋同会计信息透明度信息披露质量

Abstract： Accounting information transparency is an important part of stock market transparency, and high degree of accounting information transparency can reduce information asymmetry and investors ‘expectations of capital market risk, and lead the investors’ judgment and rational decision-making, in order to achieve the optimal allocation of resources. One of the main purposes of the accounting standards convergence is to enhance the accounting information transparency, but whether the accounting standards convergences can enhance the accounting information transparency has not been tested. Based on this, the paper chooses the companies which to issue A shares and H shares from 2007 to 2010 as the research sample to construct the accounting standards convergence index and analyze the effects of the accounting standards convergence on the accounting information transparency. The results show that the accounting standards convergence do enhance the accounting information transparency. This shows that the Chinese accounting standards reform is fruitful.

Keywords： Accounting Standard Convergence Accounting Transparency Information Quality.

收稿日期 2014-09-10; 接受日期 2014-09-10;

基金资助:国家自然科学基金项目(71101044);教育部人文社会科学研究青年基金项目(11YJC790288)

作者简介: 张肖飞(1980-),男,河南安阳人,管理学博士,河南财经政法大学会计学院讲师、硕士生导师,主要从事资本市场财务与会计研究。

引用本文:

张肖飞.会计准则国际趋同提高了会计信息透明度吗？——基于AH股公司的经验分析[J]. 经济经纬, 2014,5: 115-120

ZHANG Xiao-fei.Does the Accounting Standards Convergence Enhance the Accounting Transparency? ——An Empirical Study on the A+H Share Companies[J] Economic Survey, 2014,V31(5): 115-120

链接本文:

http://www.jjjw.org.cn/CN/ 或 http://www.jjjw.org.cn/CN/Y2014/V31/I5/115