强制采用IFRS对信息环境的影响研究——基于分析师预测的视角被引量：3

The Effect of Mandatory IFRS Adoption on the Information Environment: An Analysts' Forecast Perspective

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摘要基于国际资本市场数据,通过研究强制采用IFRS对信息环境的影响,发现分析师对强制采用IFRS公司的预测准确性高于其他类型的公司;进一步通过控制相关影响因素,对具体公司层面的预测数据和分析师特征进行分析,研究发现分析师预测准确性的提高与强制采用IFRS所带来的会计信息可比性和会计信息质量提高相关,而与管理层利用盈余管理空间迎合分析师的预测无关。结论表明,强制采用IFRS提高了信息的可比性和信息质量,从而改善了资本市场中会计信息的媒介作用及其信息环境。 Based on data from the international capital market, this paper examines the effect of man- datory IFRS adoption on firms＇ information environment and documents that the forecast accuracy on firms mandatorily adopting IFRS is significantly higher than on other firms. Further ＇study is made by controlling related elements and analyzing firm - level forecast data and analysts＇ characteristics, and finds that the de- crease in forecast errors is significantly related to the improvement in information quality and comparability benefiting from mandatory IFRS adoption, and unrelated to earnings management catering for analysts＇ fore- east. It＇s concluded that mandatory IFRS adoption has improved information quality and accounting compa- rability, and then the role that accounting information plays in the capital market, and information environ- ment are improved as a result.

作者李鹏陈希晖

机构地区浙江工商大学财务与会计学院南京审计学院国际审计学院

出处《会计与经济研究》北大核心 2013年第3期27-39,共13页 Accounting and Economics Research

关键词 IFRS 信息环境可比性信息质量 International Financial Reporting Standards （IFRS） information environment compa-rability accountingquality

分类号 F234.5 [经济管理—会计学]

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