| 会计准则变更与会计信息质量文献评述与展望 |
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| 引用本文： | 高洁,安慧.会计准则变更与会计信息质量文献评述与展望[J].渝州大学学报(社会科学版),2014(3):75-82. |
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| 作者姓名： | 高洁 安慧 |
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| 作者单位： | 哈尔滨工业大学深圳研究生院,深圳518055 |
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| 摘 要： | 2007年1月1日新会计准则的正式实施,标志着我国实现了会计准则的国际趋同,其对会计信息质量的影响也备受关注.本文分别从会计准则变更对盈余管理水平、会计信息价值相关性、盈余稳健性以及会计信息质量综合影响四个方面梳理了国内外关于会计准则变更对会计信息质量影响的相关文献,并指出未来的研究方向.
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| 关 键 词： | 新会计准则 会计信息质量 价值相关性 盈余管理 盈余稳健性 |
Review and Expectation for the Researches on the Change ofAccounting Standards and Accounting Information Quality |
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| GAO Jie,AN Hui.Review and Expectation for the Researches on the Change ofAccounting Standards and Accounting Information Quality[J].Journal of Yuzhou University(Social Sciences Edition),2014(3):75-82. |
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| Authors: | GAO Jie AN Hui |
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| Institution: | (Shenzhen Graduate School, Harbin Institute of Technology, Guangdong Shenzhen 518055, China) |
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| Abstract: | Since January 1st, 2007, Chinese new accounting standards are formally implemented, which symbols that China a-chieves the convergence with the international accounting standards （ IAS）, and its impact on the quality of accountinginformation has been focused. This paper reviews the related literatures on the influence of the change of accounting standards athome and abroad on accounting information quality from such four aspects as earnings management level, value-relevance, earn-ings conservatism and the overall quality of accounting information, and points out the direction for future studies. |
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| Keywords: | Chinese new accounting standards accounting information quality value-relevance earnings management earn-ings conservatism |
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