国际财务报告准则的自愿选择与应用——研究梳理与展望

Voluntary Choices and Adoption of International Financial Reporting Standards:A Literature Review

采用国际财务报告准则能否给企业带来益处是近几年国际会计的研究热点。强制性使用和自愿选择国际财务报告准则的应用效果是不同的。基于此,本文对现有研究中自愿选择国际财务报告准则的企业特征和应用收益进行研究梳理,旨在考察研究结论中哪一类企业预期会从国际财务报告准则应用中受益,以及是否确实受益。现有研究表明企业因素和国家因素对企业选择会计准则的倾向性产生显著影响,但就应用收益方面并未达成共识。

Whether the worldwide adoption of International Financial Reporting Standards （IFRS） benefits to improving effectiveness and comparability of accounting information across firms from different countries has been a hot topic for these years. This paper reviews voluntary choices and adoption of IFRS. It is found that the international orientation, cross-listed, size, ownership structure and IPO attribute to firms＇ choices of IFRS. While inconsistent results are found according to economic consequences of IFRS adoption. It should be the interest of standard setters by indicating the type of firms which may prefer to use and benefit from a particular set of accounting standards.