CAJ | 학술논문

本文以2005—2008年我国A股上市公司为研究样本，选取会计信息质量指标中的会计稳健性作为研究切入点，检验新会计准则的颁布实施对会计盈余稳健性的影响，进而考察新会计准则国际趋同的实施效果。研究结果发现：新会计准则实施前后会计信息均存在盈余稳健性特征，但是与新会计准则实施前相比，新会计准则实施后盈余稳健性显著降低。新会计准则的国际趋同，对会计的盈余稳健性产生了一定的负面影响。
본문이2005—2008년아국A고상시공사위연구양본，선취회계신식질량지표중적회계은건성작위연구절입점，검험신회계준칙적반포실시대회계영여은건성적영향，진이고찰신회계준칙국제추동적실시효과。연구결과발현：신회계준칙실시전후회계신식균존재영여은건성특정，단시여신회계준칙실시전상비，신회계준칙실시후영여은건성현저강저。신회계준칙적국제추동，대회계적영여은건성산생료일정적부면영향。
Taken A-share companies from 2005 to 2008 as samples, selected accounting conservatism which is one of accounting information quality indicators as a research entry point, the paper tests the impact of the implementation of new accounting standards on accounting earnings conservatism so as to examine the implementation effect of international convergence of new accounting standards. The research finds that before and after the implementation of new accounting standards in the accounting information earnings conservatism characteristics exist, however, earnings conservatism significantly decreases after the implementation of new accounting standards compared with that before the implementation of new accounting standards. International convergence of new accounting has a certain negative impact on accounting earnings conservatism.