全球会计准则的案例:争论和证据

FIRN (Financial Research Network) Research Paper Series Pub Date : 2012-10-22 DOI:10.2139/ssrn.2204889

A. Tarca

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引用次数: 31

摘要

本文概述了一套通用会计准则的论点和推动采用国际财务报告准则(IFRS)的力量。自2005年以来，国际财务报告准则的广泛使用为对国际财务报告准则的益处进行实证调查提供了机会。我总结了与评估国际财务报告准则在发展中国家和发达资本市场中的作用相关的研究结果。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Case for Global Accounting Standards: Arguments and Evidence

This paper outlines the arguments for a common set of accounting standards and the forces that have promoted adoption of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 provides an opportunity for empirical investigation of the benefits of IFRS. I summarise results of studies that are relevant for assessing the role of IFRS in both developing and developed capital markets.

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FIRN (Financial Research Network) Research Paper Series

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