论文代写:会计学

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24/10/2017

论文代写:会计学

德勤(Deloitte)和拉筹伯大学(La Trobe University)的研究结果表明,IFRS的采用为提高澳大利亚财务报告的质量创造了积极的结果(AASB,2016)。观察到质量的全面改善。这是因为财务和非财务信息都以更好的方式被采用。此外,该研究似乎表明,IFRS采用与标准趋同,以及减少诸如收入管理等负面做法之间存在一定的相关性。收入管理或收入操纵大大降低了报告的质量(Silliman,2005;Schipper,2005)。虽然有些研究支持提高会计质量,但其他研究似乎表明,质量上的差异较小或微不足道。首先,这些研究认为,当AGAAP被使用(AASB,2016)时,质量是一致的。第二,在采用国际标准后,评估了澳大利亚公司报告惯例的进展和质量。此外,不同的研究也指出了改善的差异。例如,有些人报告说,与其他全球同行相比,澳大利亚的财务报告做法有了一定的改善,而其他人没有察觉到任何差异(AASB,2016;绿色,2014)。IFRS的采用给投资者和分析师带来了积极的结果。有了更好的预测准确率,结果是投资者得到了更好的消息。一项重要的调查发现,IFRS的采用和相关的收益可能会更低,因为采用这些标准的澳大利亚公司的经理们在很大程度上是悲观的。这种悲观主义可能导致会计融合可能带来的好处减少。因此,虽然有理由认为利益存在的原因是趋同,但在某些研究情况下,并没有发现很多好处(奥尔森& Cheng,2017;彭et al .,2008;AASB,2016;巴斯et al .,2008)。这就引出了一个问题:如何使标准化和会计实践标准化对收益产生影响。

论文代写:会计学

Results identified in the work of Deloitte and La Trobe University showed that IFRS adoption had created positive outcomes in improving the quality of Australian financial reports (AASB, 2016). An overall improvement in quality was observed. This was because both financial and non-financial information was adopted in a better manner. In addition, the research seemed to indicate that definite correlation existed between IFRS adoption and convergence of standards and reduction in negative practices like earning management. Earning management or earning manipulation substantially reduces the quality of reporting (Silliman, 2005; Schipper, 2005). While some studies supported the improvement of accounting quality, other studies seem to indicate lesser or negligible much difference in quality. Firstly, these studies believe that the quality has been consistent from when AGAAP was used (AASB, 2016). Secondly, the advancement and quality of reporting practices of Australian firms were assessed with respect to their international peers after adopting international standards. Once again, differences in improvement are noted in different studies. For instance, some reported that definite improvement existed in Australian financial reporting practices compared to other global peers, and others did not perceive any difference (AASB, 2016; Green, 2014). IFRS adoption showed positive outcomes for investors and analysts. With better improved forecast accuracy, the consequence was that investors were better informed. An important survey insight gained was that IFRS adoption and related benefits might have been lower because managers of the Australian companies that adopted these standards were largely pessimistic. Such pessimism could have resulted in the lessening of possible benefits in accounting convergence. Therefore, while reasons are there to believe that benefits exist because of convergence, it is also identified that in some research situations, not many benefits are reported (Olesen & Cheng, 2017; Peng et al., 2008; AASB, 2016; Barth et al., 2008). This leads to the question of how convergence and accounting practices standardization affect the benefits.

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