论文代写:国际财务报告

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08/03/2018

论文代写:国际财务报告

文献研究并不总是把标准和实践的采用作为同一个概念。这是因为采用标准需求的趋同不一定会导致实践中的趋同。研究人员认为,有效衔接全球会计准则对编制者,用户和审计人员都有好处。Christensen et al。 (2002)调查了对帐在收敛情况下的影响。研究人员能够在采用会计信息质量国际财务报告准则的情况下找到更好的收益。李(2010)报告了在资本成本方面的收益。阿姆斯特朗等人。 (2010)调查了欧洲国家采用国际财务报告准则对市场反应的影响,调查显示市场反应较好,原因是投资者对信息的信心。

论文代写:国际财务报告

随着更严格的规则和应用程序的出现,融合已经超越了采用和强制实践的范畴,那么公司就有可能获得最大的收益。 Daske等人(2008)在他们的研究中证实,在实践中更严格地应用标准更有利。研究人员Wu&Zhang(2009)和Li(2010)能够证明标准趋同导致了更多的自愿报告,并且在那些会计标准不严格的国家,积极影响尤其明显。尽管有人争论说为什么标准融合必须在实践中转化为融合,但在采用方面存在差距(Barth et al。,2008)。这是因为采用准确的会计标准可能会很昂贵,并且该国可能缺乏执法基础设施。

论文代写:国际财务报告

Literature studies do not always treat the convergence of adoption of standard and practice as the same concept. This is because convergence in adoption of standard needs not necessarily lead to convergence in practice. Effective convergence to global accounting standards has been argued by researchers as being beneficial for preparers, users and auditors etc. Christensen et al. (2002) investigated effects of reconciliations in convergence situations. The researcher was able to find out improved benefits in the context of adopting IFRS on accounting information quality. Li (2010) reported benefits in the context of cost of capital. Armstrong et al. (2010) investigated how market reaction was influenced by the adoption of IFRS in European countries and investigation revealed better market response, because of investor confidence on the information.

论文代写:国际财务报告
With stricter rules and application, where the convergence went beyond adoption to enforcing practices then it was possible for the companies to reap maximum benefits. Daske et al. (2008) confirmed in their research that stricter application of the standards in actual practices was more beneficial. Researchers Wu & Zhang (2009) and Li (2010) were able to establish that convergence of standards led to more voluntary reporting, and positive effects were particularly greater in those countries where the accounting standards were lax. Despite there being arguments on why convergence in standards must be translated into convergence in practice, there are gaps in adoption (Barth et al., 2008). This is because the adoption of exact accounting standards can be expensive and enforcement infrastructure can be lacking in the country.