| Summary: | 碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 100 === The previous research about the ownership structure in China is focused on the relationships between the value of enterprises, the operation performance, and the corporate governance. However, it is seldom to investigate the association between the national holding and the accounting quality. In this research, we treat Shanghai and Shenzhen A-share as a sample, in order to investigate the influence of whole accounting quality after introducing the international financial reporting standards (hereinafter referred to as IFRS) in 2007. Moreover, the accounting standards are changed from rule-based to principle-based. Meanwhile, the state-owned enterprises affected by the government face the interchange powers, we want to find out the notable differences of the accounting quality. In this research, our findings: 1. If the discretionary accruals become the proxies of evaluating the accounting quality, the listed A-share companies could reduce discretionary accruals to manage earnings, and its power is stronger than that of state-owned enterprises. 2. If the value relevance becomes the evaluation variables, it could raise the value relevance of the listed A-share companies and the state-owned enterprises after introducing IFRS. 3. When the earnings smoothing becomes the evaluation proxies, the listed A-share companies could reduce the probabilities of earnings smoothing after introducing IFRS, and it reveals the true operating condition of companies. However, for state-owned enterprises, it could not effectively reduce the opportunities of manipulating earnings by the government.
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