新会计准则对上市公司会计报表的影响

Financial Statement Effects of Adopting New Accounting Standards Converging with International Practices

通过比较同一年度两种会计准则产生的会计信息特征差异,考察了新会计准则对会计报表的影响。研究发现,新准则下的所有者权益账面值及会计盈余的价值相关性较旧准则要低,而且会计盈余的持续性也比旧准则要低。没有发现新准则对所有者权益和净利润的调整额有信息增量的情况,也没有证据支持新会计准则提高了会计盈余及时性,但新会计准则确实提高了营业利润的稳健性。

Utilizing comparison of accounting numbers prepared under two accounting standards for the same year,this paper examines the financial statement effects of adopting new accounting standards that converge with international practices in China.The value relevance of book value of equity and net income is smaller under new standards than under the old ones.New standards reduce persistence of net income.The incremental information analysis finds no evidence that new standard adjustments have incremental information contents.Including minority shareholders＇ interest into book value of equity and minority interest income into net income reduces value relevance of book value of equity and net income.The analysis does not find evidence that new accounting standards improve timeliness of accounting income,but finds that new standards improve conditional conservatism of operating income.