發(fā)布時(shí)間：2018-06-15 05:28

  本文選題：跨境上市 + 會(huì)計(jì)準(zhǔn)則等效��； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：隨著世界經(jīng)濟(jì)一體化和資本市場(chǎng)國(guó)際化的快速發(fā)展，國(guó)家或地區(qū)之間的資本流動(dòng)、經(jīng)濟(jì)交流和公司并購(gòu)等方面越來(lái)越頻繁，對(duì)一套高質(zhì)量的全球性商業(yè)語(yǔ)言的會(huì)計(jì)準(zhǔn)則的需求也越來(lái)越大，會(huì)計(jì)準(zhǔn)則的國(guó)際趨同與等效已是大勢(shì)所趨。順應(yīng)這一趨勢(shì)，2007年12月6日，中國(guó)會(huì)計(jì)準(zhǔn)則委員會(huì)與香港會(huì)計(jì)師公會(huì)簽署了《關(guān)于內(nèi)地企業(yè)會(huì)計(jì)準(zhǔn)則與香港財(cái)務(wù)報(bào)告準(zhǔn)則等效的聯(lián)合聲明》。 基于以上背景，本文首先梳理了跨境上市與會(huì)計(jì)準(zhǔn)則等效的研究現(xiàn)狀，然后以相關(guān)理論為基礎(chǔ)，運(yùn)用2002-2011年的AH股上市公司及其配對(duì)的A股上市公司的經(jīng)驗(yàn)數(shù)據(jù)，實(shí)證分析跨境上市對(duì)盈余質(zhì)量的影響以及考察會(huì)計(jì)準(zhǔn)則等效對(duì)兩者關(guān)系的調(diào)節(jié)作用，并進(jìn)一步地從投資者保護(hù)和法律執(zhí)行兩個(gè)層面考察內(nèi)地與香港外部制度環(huán)境對(duì)盈余質(zhì)量的影響。研究結(jié)果表明，，AH股上市公司的盈余質(zhì)量顯著高于配對(duì)的A股上市公司，即跨境上市確實(shí)能夠提高上市公司的盈余質(zhì)量；會(huì)計(jì)準(zhǔn)則等效降低了跨境上市對(duì)盈余質(zhì)量的提升幅度，雖然縮小了兩組公司盈余質(zhì)量的差異，但是這種差異仍然存在；進(jìn)一步研究發(fā)現(xiàn)，內(nèi)地與香港投資者法律保護(hù)和法律執(zhí)行層面的差異是導(dǎo)致兩類公司盈余質(zhì)量差異仍然存在的重要原因。 針對(duì)上述研究結(jié)論，本文從持續(xù)推進(jìn)會(huì)計(jì)準(zhǔn)則國(guó)際趨同與等效、進(jìn)一步完善投資者保護(hù)法律規(guī)則以及切實(shí)提高法律執(zhí)行效率和程度三個(gè)方面提出相應(yīng)的政策建議，以期促進(jìn)上市公司提供高質(zhì)量的盈余信息。
[Abstract]:With the rapid development of world economic integration and capital market internationalization, capital flows, economic exchanges and mergers and acquisitions between countries or regions are becoming more and more frequent. There is a growing demand for a set of high-quality global business language accounting standards, and the international convergence and equivalence of accounting standards is the trend of the times. Following this trend, on December 6, 2007, the China Accounting Standards Board and the Hong Kong Society of Accountants signed the Joint Declaration on the equivalence of Accounting Standards for mainland Enterprises and Hong Kong Financial reporting Standards. Based on the above background, this paper firstly combs the research status of cross-border listing and accounting standards equivalence, and then, based on the relevant theories, applies the empirical data of AH listed companies and their matched A-share listed companies from 2002 to 2011. An empirical analysis of the impact of cross-border listing on earnings quality, as well as the effect of accounting standards equivalence on the relationship between the two, Furthermore, the influence of the external institutional environment of the mainland and Hong Kong on the earnings quality is investigated from the two aspects of investor protection and law enforcement. The results show that the earnings quality of listed companies with AH shares is significantly higher than that of A-share listed companies, that is, cross-border listing can improve the earnings quality of listed companies. Although the difference in earnings quality between the two groups has been narrowed, it still exists; further studies have found that, The difference in legal protection and enforcement between mainland and Hong Kong investors is an important reason for the difference in earnings quality between the two types of companies. In view of the above conclusions, this paper puts forward the corresponding policy suggestions from three aspects: continuing to promote the international convergence and equivalence of accounting standards, further improving the legal rules of investor protection and improving the efficiency and degree of law enforcement. In order to promote the listed companies to provide high-quality earnings information.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F275

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本文編號(hào)：2020873