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会计准则的制定和变更具有经济后果,因而会计准则的国际趋同所带来的准则的变更也必将产生相应的经济后果,然而,对于同一经济后果,各个研究者得出的研究结论并不相同,其中包括准则趋同是否能够促进会计信息质量的提高。本文将回顾和分析会计准则国际趋同与会计信息质量关系的研究文献,并试图找出得出不同结论的原因。
The formulation and change of accounting standards have economic consequences. Therefore, the change of the standards brought by the international convergence of accounting standards will also have corresponding economic consequences. However, the research conclusions drawn by different researchers are different for the same economic consequence , Including whether the convergence of norms can promote the improvement of accounting information quality. This article reviews and analyzes the literature on the international convergence of accounting standards and the quality of accounting information and tries to find out the reasons for different conclusions.