取消国际财务报告准则的20-F对账是否会影响会计数字的风险预测能力?

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE
She-Chih Chiu , Hsuan-Chu Lin , Chin-Chen Chien , Chia-Chen Liang
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引用次数: 0

摘要

本研究探讨了20-F表调节项目的取消对会计信息风险相关性的影响。本文以采用与国际财务报告准则基本一致或完全符合的国内准则的美国公司和美国存托凭证为样本,发现国际财务报告准则在取消20-F对账表后能更好地反映宏观经济波动。本文还发现,表20-F对账消除对国际财务报告准则下会计数据在制定优质风险预测方面的有用性没有负面影响。此外,本文发现,消除表格20-F对账项目与较低的特质风险相关。总的来说,研究结果表明,取消20-F表格对账有一些好处。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?

This study investigates the effect of the elimination of Form 20-F reconciliation items on the risk relevance of accounting information. Using a sample of U.S. companies and American depositary receipts adopting domestic standards that are generally in accordance or fully compliant with IFRS, this paper finds that IFRS better reflect macroeconomic fluctuations after Form 20-F reconciliation elimination. This paper also finds that Form 20-F reconciliation elimination has no negative effect on the usefulness of accounting data under IFRS in the formulation of superior risk forecasts. Further, this paper finds that the elimination of Form 20-F reconciliation items is associated with lower idiosyncratic risk. Overall, the findings indicate some benefits from Form 20-F reconciliation elimination.

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来源期刊
CiteScore
6.00
自引率
3.00%
发文量
24
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