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The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms

机译：中国会计准则与IFRS的实质性融合以及中国上市公司的管理层对会计的绩效敏感度

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摘要

We examine how China's adoption of a new set of Chinese Accounting Standards (CAS) that is substantially converged with the IFRS affects the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms. We find that central government-controlled firms adopted an economically significant managerial pay-for-accounting performance sensitivity prior to the new CAS adoption. However, the pay-for-accounting performance sensitivity declined significantly after the new CAS adoption, especially for central-government-controlled firms that were more significantly affected by the new CAS adoption. We do not find similar evidence for local-government-controlled firms whose managers were not subject to economically significant pay for-accounting performance sensitivity prior to the new CAS adoption. There is no evidence that the difference in results between the two types of firms is due to confounding events. Overall, our results suggest that China's new CAS adoption reduces the stewardship usefulness of financial reporting. (C) 2016 Elsevier Inc. All rights reserved.
机译：我们研究了中国采用与国际财务报告准则基本一致的一套新的中国会计准则（CAS）如何影响中国上市公司的管理人员对会计绩效的敏感性。我们发现，在新采用CAS之前，中央政府控制的公司采用了具有经济意义的管理会计核算绩效。但是，采用新的CAS后，对会计对薪资绩效的敏感性显着下降，特别是对于受新采用CAS影响更大的中央政府控制的公司。对于地方政府控制的公司，我们没有发现类似的证据，这些公司的经理在新采用CAS之前不受经济上显着的薪酬会计绩效影响。没有证据表明两种类型的公司之间的结果差异是由于混杂事件造成的。总体而言，我们的结果表明，中国新采用的CAS降低了财务报告的管理有用性。 （C）2016 Elsevier Inc.保留所有权利。

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    《Journal of accounting and public policy》 |2016年第6期|567-591|共25页
  • 作者

    Ke Bin; Li Yubo; Yuan Hongqi;

  • 作者单位

    Natl Univ Singapore, Sch Business, Dept Accounting, Mochtar Riady Bldg,BIZ 1,07-53,15 Kent Ridge Dr, Singapore 119245, Singapore;

    Shanghai Univ, SHU UTS SILC Business Sch, Div Accounting, 20 Chengzhong Rd, Shanghai 201800, Peoples R China;

    Fudan Univ, Sch Management, Dept Accountancy, 670 Guoshun Rd, Shanghai 200433, Peoples R China;

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