新会计教材准则对上市公司会计报表的影响.pdfVIP

山西财 经大 学学报 2010 年7 月 Joumal of Shanxi Finance and Economics University Jul. ，2010 第32 卷第7 期 Vol.32 No.7 财务与会计 新会计准则对上市公司会计报表的影响 俞 欣 （南京大学 会计系，江苏 南京210093） ［摘 要］通过比较同一年度两种会计准则产生的会计信息特征差异，考察了新会计准则对会计报表的影响。研究发现，新 准则下的所有者权益账面值及会计盈余的价值相关性较旧准则要低，而且会计盈余的持续性也比旧准则要低。没有发现新准则 对所有者权益和净利润的调整额有信息增量的情况，也没有证据支持新会计准则提高了会计盈余及时性，但新会计准则确实提 高了营业利润的稳健性。 ［关键词］国际会计准则； 新会计准则；会计报表 ［中图分类号］F23 [文献标识码] A [文章编号] 1007- 9556 （2010）07- 0110- 08 Financial Statement Effects of Adopting New Accounting Standards Converging with International Practices YU Xin （Dept. of Accounting ，Nanjing University ，Nanjing 210093 ，China） Abstract ：Utilizing comparison of accounting numbers prepared under two accounting standards for the same year ，this paper examines the financial statement effects of adopting new accounting standards that converge with international practices in China. The value relevance of book value of equity and net income is smaller under new standards than under the old ones. New standards reduce persistence of net income. The incremental information analysis finds no evidence that new standard adjustments have incremental information contents. Including minority shareholders interest into book value of equity and minority interest income into net income reduces value relevance of book value of equity and net income. The analysis does not find evidence that new accounting standards improve timeliness of accounting income ，but finds that new standards improve conditional conservatism of operating income. Key Words ：IAS; new accounting sta