德勤－复旦会计论坛系列231期讲座信息
时 间：2024年 6月18日（周二）下午1:30
地 点：史带楼502
题 目：IFRS Adoption, Comparability, and Capital Market Performance: New Evidence from Chinese Dual-Class Firms
报告人: Xiao-Jun Zhang (University of California, Berkeley)
主持人：黄蓉 教授
摘 要：
We analyze a unique set of Chinese firms to isolate the impact of accounting standards on financial reporting comparability and capital markets. From 2001 to 2006, these companies simultaneously maintained two sets of financial statements because of their dual-class share structure: statements for A-shares followed Chinese Generally Accepted Accounting Principles (GAAP) while those for B-shares followed International Financial Reporting Standards (IFRS). We find a disparity in financial reporting comparability between these two sets of accounting standards: IFRS produce less comparable information than Chinese GAAP. We also find that the disparity in comparability is related to fair value accounting, especially when corporate governance is weak.
会计学系
2024-6-13
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