会计准则的国际协调与盈余质量——基于应计质量模型的实证分析

International Harmonization of Accounting Standards and Earnings Quality——Empirical Analysis Based on Accruals Quality Model

以1996～2007年的B股公司为样本,采用应计质量模型,考察了中国会计准则的国际协调对盈余质量的影响,检验了中国会计准则的国际协调是否能够提高盈余质量。研究结果表明,随着中国会计准则国际协调进程的不断推进以及法律制度的不断完善,B股公司中国会计准则下的盈余质量在总体上具有显著的上升趋势,中国会计准则的国际协调能够在一定程度上促进盈余质量的提高。

Using a sample of B-share companies from 1996 to 2007 and accruals quality model, this paper examines the effect of intemational harmonization of Chinese accounting standards （CAS） on eamings quality and tests whether international harmonization of CAS can improve earnings quality. The conclusions are as follows： With the continuous development of intemational harmonization of accounting standards and continuous improvement of legal system,the earnings quality of B-share companies under CAS has a significant upward trend overall,and international harmonization of CAS can improve earnings quality to a certain extent.