The role of the national institutional environment in IFRS convergence: a new approach

Cao June; Patel Chris

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The role of the national institutional environment in IFRS convergence: a new approach

机译：国家机构环境在国际财务报告准则融合中的作用：一种新方法

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This study uses an ideal setting to capture the influence of the national institutional environment on outcomes (i.e., earnings quality) of IFRS convergence using a within-country approach. We show that earnings quality in terms of discretionary accruals and persistence has increased, while conservatism has decreased after IFRS convergence. The results are more pronounced in companies with a strong institutional environment. Our results are robust after considering incentives and other confounding factors. Our findings show differences in earnings quality in firms within a country adopting the same standards, let alone in firms worldwide. This indicates the context embeddedness of accounting standards.

机译：本研究采用了理想的环境，以利用国内方法对IFRS融合的结果（即盈利质量）的影响。我们表明，在酌情权衡和持久性方面的收入质量增加，而IFRS收敛后保守主义已经下降。在具有强大机构环境的公司中，结果更加明显。在考虑激励和其他混乱因素后，我们的结果是强大的。我们的调查结果显示了采用相同标准的国家内的公司的盈利质量差异，更不用说全球公司。这表明会计标准的上下文嵌入性。

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来源
《Accounting and finance》 |2020年第4期|3367-3406|共40页
作者
Cao June; Patel Chris;
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作者单位

Macquarie Univ Dept Appl Finance N Ryde NSW Australia;

Macquarie Univ Dept Accounting & Corp Governance N Ryde NSW Australia;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Earnings quality; IFRS convergence; Institutional environment; Within-country approach;

机译：盈利质量;IFRS融合;制度环境;在国内的方法中;

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1. IFRS reporting, firm-specific information flows, and institutional environments: international evidence [J] . Jeong-Bon Kim, Haina Shi Review of accounting studies . 2012,第3期

机译：IFRS报告，特定于公司的信息流和机构环境：国际证据
2. The International Standards on Auditing as a convergence parameter between US GAAP and IFRS [J] . Kanellos Toudas Corporate Board: Role, Duties & Composition . 2018,第3期

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3. The International Standards on Auditing as a convergence parameter between US GAAP and IFRS [J] . Kanellos Toudas Corporate Board: Role, Duties & Composition . 2018,第3期

机译：国际审计准则作为美国公认会计准则与国际财务报告准则的融合参数
4. The Effect of IFRS Convergence on Accounting Pay For Performance Sensitivity with the Role of Audit Committee as Moderate Variable [C] . Shinta Megawati Sitorus, Vera Diyanty International Conference on Islamic Economics and Business . 2019

机译：IFRS融合对审计委员会作为中等变量的性能敏感性的贡献
5. International Financial Reporting Standards (IFRS) and the institutional environment: Their joint impact on accounting comparability [D] . Neel, Michael J. 2011

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6. Advancing inclusive science and systemic change: the convergence of national aims and institutional goals in implementing and assessing biomedical science training [O] . Sylvia Hurtado, Damani White-Lewis, Keith Norris 2017

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7. The role of the national institutional environment in IFRS convergence: a new approach [O] . June Cao, Chris Patel 2019

机译：国家机构环境在国际财务报告准则融合中的作用：一种新方法

The role of the national institutional environment in IFRS convergence: a new approach

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