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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Bibliographic Details
Main Authors:	Chun-Lin Chien, 簡君霖
Other Authors:	Yung-Ming Hsieh
Format:	Others
Language:	zh-TW
Published:	2012
Online Access:	http://ndltd.ncl.edu.tw/handle/43108626851961299824

id	ndltd-TW-100SCU05385010
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spelling	ndltd-TW-100SCU053850102015-10-13T21:12:27Z http://ndltd.ncl.edu.tw/handle/43108626851961299824 The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China 導入國際財務報導準則對銀行業盈餘管理與盈餘穩健性之影響－以中國上市銀行為研究對象 Chun-Lin Chien 簡君霖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. Yung-Ming Hsieh 謝永明 2012 學位論文 ; thesis 70 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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.
author2	Yung-Ming Hsieh
author_facet	Yung-Ming Hsieh Chun-Lin Chien 簡君霖
author	Chun-Lin Chien 簡君霖
spellingShingle	Chun-Lin Chien 簡君霖 The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
author_sort	Chun-Lin Chien
title	The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
title_short	The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
title_full	The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
title_fullStr	The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
title_full_unstemmed	The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
title_sort	impact of conducting international financial reporting standards on banking industry’s earnings management and earnings conservatism: evidence from china
publishDate	2012
url	http://ndltd.ncl.edu.tw/handle/43108626851961299824
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The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China

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