The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS
碩士 === 國立政治大學 === 會計研究所 === 100 === Using C_Score developed by Khan Watts(2009) to test the financial statements of Chinese companies which have both the A-Share and B-Share listed on the stock exchange marke of Shanghai and Shenzhen during 2001 to 2006, this study aims to examime whether Internatio...
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ndltd-TW-100NCCU53850092016-02-21T04:19:34Z http://ndltd.ncl.edu.tw/handle/42871803385107298870 The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS 財務報表審慎性比較:中國大陸會計準則vs.國際財務報導準則 王中任 碩士 國立政治大學 會計研究所 100 Using C_Score developed by Khan Watts(2009) to test the financial statements of Chinese companies which have both the A-Share and B-Share listed on the stock exchange marke of Shanghai and Shenzhen during 2001 to 2006, this study aims to examime whether International Financial Reporting Standards(IFRS) are more conservative than People’s Republic of China’s generally accepted accounting principles(PRC GAAP). The empirical results are as follows: 1.The average C_Score of A-Share companies is smaller than B-Share Companies, which means that, as compared to PRC GAAP-based financial statements, IFRS-based financial statements are more conservative. 2.Regardless of whether the comparison is between A-Share and B-Share companies in a specific industry, or between industries in a specific stock market, the results show some industry effect on the conservatism of financial statements. 3.Regardless of whether the stock is traded on the A-Share or B-Share market, the results show that in China, financial statements audited by Big 4 are not more conservative than non Big 4. In fact, for stocks traded on the A-Share stock market, financial statements audited by Big 4 are not conservative at all. Kuo, Horng Ching 郭弘卿 學位論文 ; thesis 51 zh-TW |
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碩士 === 國立政治大學 === 會計研究所 === 100 === Using C_Score developed by Khan Watts(2009) to test the financial statements of Chinese companies which have both the A-Share and B-Share listed on the stock exchange marke of Shanghai and Shenzhen during 2001 to 2006, this study aims to examime whether International Financial Reporting Standards(IFRS) are more conservative than People’s Republic of China’s generally accepted accounting principles(PRC GAAP). The empirical results are as follows:
1.The average C_Score of A-Share companies is smaller than B-Share Companies, which means that, as compared to PRC GAAP-based financial statements, IFRS-based financial statements are more conservative.
2.Regardless of whether the comparison is between A-Share and B-Share companies in a specific industry, or between industries in a specific stock market, the results show some industry effect on the conservatism of financial statements.
3.Regardless of whether the stock is traded on the A-Share or B-Share market, the results show that in China, financial statements audited by Big 4 are not more conservative than non Big 4. In fact, for stocks traded on the A-Share stock market, financial statements audited by Big 4 are not conservative at all.
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Kuo, Horng Ching |
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Kuo, Horng Ching 王中任 |
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王中任 |
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王中任 The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS |
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王中任 |
title |
The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS |
title_short |
The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS |
title_full |
The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS |
title_fullStr |
The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS |
title_full_unstemmed |
The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS |
title_sort |
comparison between conservatism of financial statements under prc gaap versus ifrs |
url |
http://ndltd.ncl.edu.tw/handle/42871803385107298870 |
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