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.
ZHANG Xiao-Fei. Does the Accounting Standards Convergence Enhance the Accounting Transparency? ——An Empirical Study on the A+H Share Companies. Economic Survey, 2014, 31(5): 0115.
2014, Vol. 31 
