财务报表分析的外文文献

财务报表分析的外文文献

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1、DoesInternationalFinancialReportingStandardsAdoptionMatter?TheEffectsonFinancialTransparencyandEarningsManagementYenTze—YUNationalChungChengUniversity,Chiayi,TaiwanChangMing—LeiYuanZeUniversity,Taoyuan,TaiwanYehHsiao—ChianNationalChungChengUniversity,Chiayi,TaiwanThispaper

2、aimstoexaminewhetherornottheadoptionoffairvalueaccounting(FVA)hasaneffectonthelevelofinformationtransparencyandthedegreeofearningsmanagement,toidentifywhetherthelegalinstitutionshavepowerstoexplainthoseeffectsoftheadoptionofFVA,andtoexploretherelationshipbetweentheeffectso

3、ftheadoptionofFVAandseveralspecificcharacteristicsofthebankingindustry.ByinvestigatingthebankingsectorsoffourAsiancountries/regionsincludingChina,HongKong,thePhilippines,andSingaporewhichhaveadoptedIntemationalFinancialReportingStandards(IFRS),thispaperfindsthataftertheapp

4、licationofFVA,theestimatedcostofequityofthesampledbankssignificantlydecreasesandtherelationshipbetweenbanks’loanlossprovisions(LLP)andearningsbeforeprovisionsandtax(EBPT)becomesirrelevant.Theevidencesuppo~stheeffectsofFVAadoptionontheenhancementofaccountingquali~.Inadditio

5、n,soundlegal/extra-legalsystemsarecloselylinkedtothedegreeofaccountingqualityandstillhaveastronginfluenceonFVA.Keywords."earningsmanagement,fairvalueaccounting(FVA),informationtransparency,legalinstitutionsIntroductionWiththeglobalizationofcapitalmarkets,multinationalenter

6、priseshaverapidlygrowninrecentyears.Togaintheconfidenceofinternationalinvestorsandaccesscapitalfromoverseasfunds,itisnecessaryfortheseenterprises’financialstatementstoconfo·rmtointemationalstandards.However,theworkinvolvedtomeetthesestandardsisobviouslycostly,andthedelayst

7、hatresultfrompreparingvariousversionsofthestatementsforinternationalenterprisesaffectthefirms’eficiency.Asaresult,theharmonizationoflocalwithinternationalaccountingstandardshasbeendulynotedanddiscussedformanyyears.Mostlegislators,regulators,andresearchersagreethateffortsto

8、standardizefinancialstatementswilldirectlyhelpthefirms,shareholders,analysts,accountants,

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