市场环境、会计准则国际趋同与会计信息质量

被引：35

作者：

刘晓华 ^{[1
]}

王华 ^{[2
]}

机构：

[1] 浙江师范大学经济与管理学院

[2] 不详

来源：

山西财经大学学报 | 2015年 / 37卷 / 07期

关键词：

市场环境; 会计准则; 国际趋同; 会计信息质量;

D O I：

10.13781/j.cnki.1007-9556.2015.07.010

中图分类号：

F832.51 []; F275 [企业财务管理];

学科分类号：

摘要：

以20012012年的上市公司为样本,采用双重差分法检验了我国会计准则的国际趋同能否提高会计信息质量,分析了市场环境如何通过会计准则影响会计信息质量。研究发现:我国会计准则的国际趋同能够提高会计信息质量;公司所处地区的法律与投资者保护水平越高、地方政府的干预程度越低、会计准则的执行程度越高,会计准则的国际趋同就越能提高会计信息质量,但金融市场发展水平不能显著改善会计准则执行情况和会计信息质量。

引用

页码：111 / 124

页数：14

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