美國會計原則與國際會計準則之比較-以美、英、德為例

• Main Authors: Hsin-Ying Hsu, 徐心瀅
• Other Authors: Chia-Ying Ma
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/33240344443268703128

碩士 === 東吳大學 === 會計學系 === 95 === Abstract We compare measures of accounting quality for firms applying IAS with US firms to investigate whether IAS are associated with less earnings management, more timely loss recognition, and higher value relevance of accounting amounts than US GAAP. Our sample comprises 3 countries- the United States, England and Germany. About to earnings management measure is based on the variability of the change in net income scaled by total assets, England firms exhibit lower earnings management, Germany firms exhibit higher earnings management. About to earnings management measure is based on the ratio of the variability of the change in net income, to the variability of the change in operating cash flows, England firms exhibit lower earnings management, Germany firms exhibit higher earnings management. About to earnings management is based on the Spearman correlation between accruals and cash flows, the United States firms exhibit exhibit lower accounting quality, England firms exhibit higher earnings management. About to measure of managing towards positive earnings is the coefficient on small positive net income, SPOS, US firms exhibit more positive earnings. About to timely loss recognition, IAS firms exhibit more timely loss recognition. About to value relevance, England firms exhibit higher value relevance, Germany firms exhibit lower value relevance. The study compares characteristics of accounting amounts for firms that apply IAS and a matched sample of US firms that apply US GAAP. Our results have no evidence indicate that IAS firms have higher accounting quality or US firms have Higher accounting quality. As each country has different environment and IAS is give the principles-based approach, so England and Germany have different result.