欧洲非上市企业采用国际财务报告准则的研究与启示——基于英国和德国的实证分析被引量：6

Exploring the Determinants of Voluntary Adoption of IFRS by Unlisted Firms——A Comparative Study between the UK and Germany

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摘要非上市企业的国际财务报告准则应用模式是目前国际会计的研究热点,也是各国会计准则制定者关注的焦点。本文以英国和德国非上市企业为样本,研究当欧洲全部上市公司强制使用国际财务报告准则的情境下,非上市企业是否会增加国际财务报告准则应用的期望。研究发现,企业规模、资本结构、组织形式、盈利能力和本土会计准则质量显著影响其会计准则选择的倾向性,企业特征影响因素存在国家差异,但处于不同国家并不会加剧或减弱某一企业特征的影响程度。由于欧洲国家对国际财务报告准则发展方向具有影响作用,本研究所得结果对国际财务报告准则未来在非上市企业层面进一步应用提供方向性支持。 This study provides direct evidence on unlisted firms' adoption of International Financial Reporting Standards( IFRS),differing from most of previous studies that mainly focus on listed firms. Through selecting a sample of unlisted firms in the UK and Germany,I find that firm size,leverage,legal form,profitability and country- level institutional environment contribute to unlisted firms' IFRS choices. I further find that the country- level institutional environment fails to strengthen or weaken the role of firm- level factors affecting IFRS adoption. The evidence this study documents offers insights regarding the determinants of unlisted firms' adoption preferences of accounting standards,and suggests which types of unlisted firms prefer to use and benefit from IFRS.

作者杨丹

机构地区北京师范大学经济与工商管理学院

出处《会计研究》 CSSCI 北大核心 2014年第7期27-35,96,共9页 Accounting Research

基金教育部人文社会科学研究青年基金项目(14YJC790149) 国家社科基金青年项目(13CGL036) 中央高校基本科研业务费专项资金(SKZZX2013036)资助

关键词国际财务报告准则 IFRS非上市企业比较会计

分类号 F231.5 [经济管理—会计学] F279.5 [经济管理—企业管理]

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