会计信息可比性研究评述及未来展望

Literature Review and Future Research Prospects about Accounting Information Comparability

可比性是一个很重要的会计信息质量特征,它能帮助会计信息使用者比较两类经济现象之间的异同,然而由于可比性测度的困难,其研究相对滞后于稳健性、相关性等质量特征。对相关文献进行了回顾,系统的评述了会计信息可比性的已有研究成果,包括会计信息可比性的测度方法、影响因素和经济后果等方面,最后指出了会计信息可比性的研究不足及未来研究方向。

Comparability is an important qualitative characteristic of accounting information, which can help the information users to compare the similarities and differences between two types of economic phenomena. However, due to the difficulty of the measurement, its research process is lagging behind the accounting information characteristics of conservatism and relevance and so on. The paper reviews the relevant literature about accounting information comparability, and systematically comments on the latest research results about it, including the measurement methods, determinants and economic consequences. Finally the paper points out current research limitations and future research directions.