【摘要】 近十多年来,关于国际财务报告准则(IFRS)采用的研究是国际会计领域研究的一个热点前沿问题。本文从四个方面系统梳理了关于IFRS采用的相关研究文献。这四个方面是:关于IFRS采用的影响因素;从价值相关性、稳健性、可比性及盈余质量等角度分析IFRS采用对会计信息质量的影响;IFRS采用对资本流动性、资本成本、股价同步性等资本市场各方面的影响;IFRS采用对债务契约、薪酬契约、股利契约、投资行为及审计师等市场各方行为的影响。此外,本文也指出了未来研究需进一步关注的方向。更多还原

【Abstract】 In recent 10 years,research about International Financial Reporting Standards( IFRS) has been becoming a hot frontier issue in international accounting research. This paper combs the related research from four aspects systematically. The four aspects are factors of the IFRS adopted and implemented,the influence of IFRS on the accounting information quality with the aspect of value relevance,robustness,comparability and earning quality,the effect of IFRS on capital markets,such as liquidity,capital cost,stock price synchronicity,the influence of IFRS on the debt contract,compensation contract,dividend contract,investment behavior,auditors and other market intermediary behavior. In addition,this paper puts forward the possible future research direction.更多还原