文章基本信息

标题：The international harmonization progress of China Accounting Standards: A review of quantitative research
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作者：Xiaohui Qu ; Fang Gao
期刊名称：Frontiers of Business Research in China
印刷版ISSN：1673-7326
电子版ISSN：1673-7431
出版年度：2008
卷号：2
期号：4
页码：483-496
DOI：10.1007/s11782-008-0028-1
出版社：Higher Education Press, co-published with Springer-Verlag GmbH
摘要：In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different research perspectives, samples, variable and period selection as well as the method adopted. Firstly, this paper systematically reviews the quantitative research literature on the international harmonization progress of CAS from the following four aspects: the degree of harmonization of specific items in CAS with that of in International Accounting Standards (IAS), differences in accounting numbers, accounting information, and earnings quality in various financial reports compiled based on CAS or IAS respectively. Lastly, suggestions for future research are provided.
关键词：China Accounting Standards; progress of international harmonization; quantitative research
其他关键词：中国会计准则，国际协调效果，量化研究