| 摘要: |
| 2007年1月1日新会计准则的正式实施，标志着我国实现了会计准则的国际趋同，其对会计信息质量的影响也备受关注。本文分别从会计准则变更对盈余管理水平、会计信息价值相关性、盈余稳健性以及会计信息质量综合影响四个方面梳理了国内外关于会计准则变更对会计信息质量影响的相关文献，并指出未来的研究方向。 |
| 关键词: 新会计准则 会计信息质量 价值相关性 盈余管理 盈余稳健性 |
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| Review and Expectation for the Researches on the Change of Accounting Standards and Accounting Information Quality |
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GAO Jie, AN Hui
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| Abstract: |
| Since January 1st, 2007, Chinese new accounting standards are formally implemented, which symbols that China achieves the convergence with the international accounting standards (IAS), and its impact on the quality of accounting information has been focused. This paper reviews the related literatures on the influence of the change of accounting standards at home and abroad on accounting information quality from such four aspects as earnings management level, value relevance, earnings conservatism and the overall quality of accounting information, and points out the direction for future studies. |
| Key words: Chinese new accounting standards accounting information quality value relevance earnings management earnings conservatism |
