The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
碩士 === 東吳大學 === 會計學系 === 100 === This study uses the listed banks (A-share) in China from 2003 to 2010 as a sample and examines the impact of conducting International Financial Reporting Standards (IFRS) on the accounting information quality regarding earnings management and earnings conservatism. T...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43108626851961299824 |
| Summary: | 碩士 === 東吳大學 === 會計學系 === 100 === This study uses the listed banks (A-share) in China from 2003 to 2010 as a sample and examines the impact of conducting International Financial Reporting Standards (IFRS) on the accounting information quality regarding earnings management and earnings conservatism. The results show: (1) The level of earnings management increases and the accounting information quality is lower after conducting the IFRS. (2) The accounting earnings before conducting IFRS do not reveal the property of conservatism. However after conducting the IFRS, the accounting earnings and the financial reports are more conservative in the period of conducting IFRS.
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