- 期刊
Accounting Conservatism and the Quality of Financial Reporting: An International Study
並列摘要
This paper empirically examines the relation between accounting conservatism and the quality of financial reporting across countries. Accounting conservatism is measured by the asymmetric timeliness of earnings with respect to concurrent stock returns. Using earnings smoothing as a measure of the financial reporting quality, the paper finds that accounting is more conservative in countries with higher quality financial reporting than in countries with lower quality financial reporting. The results are robust to controlling for the origin of legal system, and to different measures of financial reporting quality and a non-market based measure of accounting conservatism. Empirical findings suggest that conservatism may be a desirable aspect of financial reporting to protect investors and restore public confidence in the reliability of accounting data.
參考文獻
延伸閱讀
- Schipper, K. (2000). Financial Accounting and Reporting Research in Transition Economies. 中華會計學刊, (1), 1-14. https://www.airitilibrary.com/Article/Detail?DocID=P20140110001-200010-201401130021-201401130021-1-14
- 沈欣潔（2009）。A Study on Control Definition of Consolidation under International Accounting Standards〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2009.10086
- 王維震（2013）。A Study of Internal Control for Adopting International Financial Reporting Standards〔碩士論文，國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201613552697
- Chou, C. Y. (2014). An Analytical Study of Accounting Education, Audit Quality, and Legal Liability [master's thesis, National Taiwan University]. Airiti Library. https://doi.org/10.6342/NTU.2014.02795
- 苗婷婷（2015）。Impairment Accounting of International Financial Reporting Standard 9〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2015.02899