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欧盟执行IFRS效果研究综述 被引量：1

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摘要 欧盟自2005年起强制执行IFRS所获得成效是积极的,IFRS通过具有更高质量的会计规范减少了投资者与企业间信息不对称,增强会计信息质量,降低了权益资本成本,并抑制了盈余管理行为。但欧洲各国对IFRS执行态度、国家法系、市场发达程度、税收体系等因素影响了IFRS执行效果,IFRS的实施效果未能跟上理论设想。
作者 叶正虹
机构地区 浙江大学城市学院商学院
出处 《新会计》 2012年第7期57-59,共3页 Modern Accounting
基金 财政部重点课题"中欧会计准则等效政策与实施效果研究"(项目编号:2011CASC001)阶段性成果
关键词 IFRS执行 欧盟 经济后果
分类号 F233 [经济管理—会计学]
  • 相关文献

参考文献13

  • 1Charles Piot, Pascal Dumontier, R e mi Janin. IFRS Consequences on Accounting Cor~servatism Within Europe[EB/OL]. http://www.ssrn.com/ , 2011.
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二级参考文献12

  • 1冯淑萍,应唯.我国会计标准建设与国际协调[J].会计研究,2005(1):3-10. 被引量：107
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共引文献12

同被引文献12

  • 1Mishkin, F & Eakins.Financial markets and in- stitutions (7th edition) [M].Prentice Hall,2012.
  • 2William R. Scott.Financial Accounting Theory (5th edition) [M].Prentice Hall, 2009.
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  • 4Gunther Gebhardt.Mandatory IFRS Adoption and Accounting Quality of European Banks[J].Journal of Business Finance & Accounting,2011 ,(38):289-333.
  • 5J.Nellie Liang,Stephen A.Rhoades,Asset Di- versification,Firm Risk In Banking[J].Review Of Indus- trial Organization, 1991, (6) : 49-59.
  • 6Mary E. Barth,Wayne R. Landsman,and Mark H. Lang.International Accounting Standards and Ac- counting Quality [J].Journal of Accounting Research, 2008,46(3) : 467-498.
  • 7Stergios Leventis.Loan Loss Provisions,Earn- ings Management and Capital Management under IFRS: The Case of EU Commercial Banks[J].Joumal?of?Finan- cial Services Research, 2011, (40) : 103-122.
  • 8Hans Hoogervorst.Why the financial industry is different[EB/OL].http://www.iasb.org/, 2013. IASB meeting.Financial Instruments: Recognition and Measurement[EB/OL].http://www.iasb.org/, 2009.
  • 9许友传,杨继光.商业银行贷款损失准备与盈余管理动机[J].经济科学,2010(2):94-103. 被引量：31
  • 10刘玉廷.金融危机后国际财务报告准则的重大修改及对我国的影响[J].财务与会计,2011(12):8-14. 被引量：5

二级引证文献2

新会计
2012年 第7期

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