欧盟会计标准的国际趋同效果研究

A Research on the Effectiveness of Accounting Standards International Convergence in EU

欧盟会计标准的国际趋同经历了一个从内部指令协调到采用IFRS的过程。根据样本公司2005年-2007年的数据资料对欧盟会计标准的国际趋同情况进行实证研究的结果表明,欧盟上市公司在采用IFRS以后基本实现了趋同,而且盈利质量也有所提高。另外,采用本地会计标准的公司近两年来偏离值有所减小,呈现一种趋同的趋势。这可能是欧盟一系列指令修改后实施的结果以及采用IFRS的公司所带来的示范效应。

The International Convergence of accounting standards in EU has experienced a process from internal harmonization to the adoption of IFRS. An empirical research on the effectiveness of accounting standards international convergence in EU was conducted based on the sample companies＇ data from 2005 to 2007, and the research results indicate that the listed companies in EU achieve convergence after adopting IFRS, and the earnings quality also improved. Moreover, the variances of companies adopting local accounting standards decrease in the last two years show a trend of convergence. This may result from the implication of revised directives in EU, and the model effect of companies＇ adoption of IFRS.