摘要
运用调整后的盈余质量模型,以2000—2010年同时发行A股和H股的67家企业的财务数据为样本,研究实质趋同与时间的关系,结果表明:两套准则下,净利润和营业收入的差异绝对值,随着时间推移呈递减趋势;而总资产差异绝对值、股东权益差异绝对值、与时间关系并不显著。因此,利润表项目在实质趋同的进程中取得了巨大的成就,而资产负债表项目在实质趋同的进程中还有很长一段路要走。值得注意的是,从长期来看,股东权益在两套准则趋同中,差异的绝对值呈增大趋势,即股东权益项目在趋同进程中起着"回收站"的功能。
This article uses adjusted earnings management model （Mary Barth） and focus on financial data from 67 companies which are issued in both A-share and H-share from 2000 to 2010. The results indi- cate that items in income statements of absolute difference between CAS and IFRS are getting smaller with time flows, such as sales and net income; while the absolute difference of items in balance sheet have no singularize difference. Therefore, items in income statement make a great progress in practice convergence, while items in balance sheet still have a long way to go in practice convergence. Moreover, equity plays the role of recycling station in the convergence between CAS and IFRS.
出处
《财贸研究》
CSSCI
北大核心
2012年第4期143-148,共6页
Finance and Trade Research
