THE JOURNAL OF CONTEMPORARY ACCOUNTING RESEARCH.28 December 2018

国际财务报告准则的采用与国际财务报告准则的趋同对财务报表可比性的相对影响

作者：Steve Lin（Florida International University）

William Riccardi（University at Albany-SUNY）

Changjiang Wang（University of Cincinnati）

摘要：国际财务报告准则（IFRS）的采用以及国际财务报告准则（IFRS）和美国公认会计准则（美国GAAP）之间趋同的主要目标之一是提高财务报表的可比性。使用德国独特的环境，我们比较了两种方法在实现这一预期结果方面的有效性。我们的实证测试表明，在2005年实施新条例之后，IFRS的采用和趋同都导致了可比性的提高。然而，差异测试表明，IFRS的采用导致可比性的增加并没有显着地超过IFRS的趋同导致可比性的增加。监管机构和标准制定者可能对这项研究的结果感兴趣，因为他们评估使国内标准与IFRS相一致的替代方法。

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Steve Lin (Florida International University), William Riccardi (University at Albany-SUNY), Changjiang Wang (University of Cincinnati)

ABSTRACT

One of the primary objectives of both adoption of International Financial Reporting Standards (IFRS) and convergence between IFRS and U.S. Generally Accepted Accounting Principles (U.S. GAAP) is to increase financial statement comparability. Using a unique setting in Germany, we compare the effectiveness of these two approaches in achieving this desired outcome.Our empirical tests show that both adoption and convergence lead to an increase in comparability after the new enforcement regulation in 2005.However,difference-in-differences tests show that adoption does not lead to a significant incremental increase in comparability beyond convergence. The findings of this study should be of interest to regulators and standard setters as they assess alternative methods of aligning domestic standards with IFRS.

原文链接：

https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12475

翻译：王霄霄