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本文以我国上市公司为样本,采用双重差分法分析会计准则国际趋同是否能够减少信息不对称,考察公司特征在会计准则国际趋同过程中如何通过会计准则执行影响信息不对称。研究发现:我国会计准则国际趋同能够减少信息不对称;当公司规模越大、资产负债率越低和营业利润为正数时,会计准则执行程度越高,会计准则国际趋同越能够减少信息不对称;但公司成长性越强,会计准则执行程度越低,会计准则国际趋同越不能够减少信息不对称。
This paper takes Chinese listed companies as samples and analyzes whether the international convergence of accounting standards can reduce the information asymmetry by using the double difference method and examines how the corporate characteristics affect the information asymmetry through the implementation of accounting standards in the international convergence of accounting standards. The findings are as follows: The international convergence of accounting standards can reduce the information asymmetry; when the company scale is larger, the debt ratio is lower and the operating profit is positive, the higher the implementation of accounting standards, the less the international convergence of accounting standards can reduce the information asymmetry However, the stronger the company’s growth, the lower the implementation of accounting standards, the less international convergence of accounting standards can reduce the information asymmetry.