Accounting internationalization and value relevance of accounting earnings in China

Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accountin...
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Gespeichert in:

Autor*in:	You, Jiaxing [verfasserIn] Luo, Shengqiang

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2009

Schlagwörter:	Chinese Accounting Standards International Accounting Standards information content accounting internationalization

Anmerkung:	© Higher Education Press and Springer-Verlag GmbH 2009

Übergeordnetes Werk:	Enthalten in: Frontiers of business research in China - Beijing : Higher Education Press, 2007, 3(2009), 2 vom: 23. Mai, Seite 171-189
Übergeordnetes Werk:	volume:3 ; year:2009 ; number:2 ; day:23 ; month:05 ; pages:171-189

Links:	Volltext

DOI / URN:	10.1007/s11782-009-0009-z

Katalog-ID:	SPR022389199

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allfields	10.1007/s11782-009-0009-z doi (DE-627)SPR022389199 (SPR)s11782-009-0009-z-e DE-627 ger DE-627 rakwb eng You, Jiaxing verfasserin aut Accounting internationalization and value relevance of accounting earnings in China 2009 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Higher Education Press and Springer-Verlag GmbH 2009 Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. Chinese Accounting Standards (dpeaa)DE-He213 International Accounting Standards (dpeaa)DE-He213 information content (dpeaa)DE-He213 accounting internationalization (dpeaa)DE-He213 Luo, Shengqiang aut Enthalten in Frontiers of business research in China Beijing : Higher Education Press, 2007 3(2009), 2 vom: 23. Mai, Seite 171-189 (DE-627)546005969 (DE-600)2389135-X 1673-7431 nnns volume:3 year:2009 number:2 day:23 month:05 pages:171-189 https://dx.doi.org/10.1007/s11782-009-0009-z lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2018 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2009 2 23 05 171-189
spelling	10.1007/s11782-009-0009-z doi (DE-627)SPR022389199 (SPR)s11782-009-0009-z-e DE-627 ger DE-627 rakwb eng You, Jiaxing verfasserin aut Accounting internationalization and value relevance of accounting earnings in China 2009 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Higher Education Press and Springer-Verlag GmbH 2009 Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. Chinese Accounting Standards (dpeaa)DE-He213 International Accounting Standards (dpeaa)DE-He213 information content (dpeaa)DE-He213 accounting internationalization (dpeaa)DE-He213 Luo, Shengqiang aut Enthalten in Frontiers of business research in China Beijing : Higher Education Press, 2007 3(2009), 2 vom: 23. Mai, Seite 171-189 (DE-627)546005969 (DE-600)2389135-X 1673-7431 nnns volume:3 year:2009 number:2 day:23 month:05 pages:171-189 https://dx.doi.org/10.1007/s11782-009-0009-z lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2018 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2009 2 23 05 171-189
allfields_unstemmed	10.1007/s11782-009-0009-z doi (DE-627)SPR022389199 (SPR)s11782-009-0009-z-e DE-627 ger DE-627 rakwb eng You, Jiaxing verfasserin aut Accounting internationalization and value relevance of accounting earnings in China 2009 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Higher Education Press and Springer-Verlag GmbH 2009 Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. Chinese Accounting Standards (dpeaa)DE-He213 International Accounting Standards (dpeaa)DE-He213 information content (dpeaa)DE-He213 accounting internationalization (dpeaa)DE-He213 Luo, Shengqiang aut Enthalten in Frontiers of business research in China Beijing : Higher Education Press, 2007 3(2009), 2 vom: 23. Mai, Seite 171-189 (DE-627)546005969 (DE-600)2389135-X 1673-7431 nnns volume:3 year:2009 number:2 day:23 month:05 pages:171-189 https://dx.doi.org/10.1007/s11782-009-0009-z lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2018 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2009 2 23 05 171-189
allfieldsGer	10.1007/s11782-009-0009-z doi (DE-627)SPR022389199 (SPR)s11782-009-0009-z-e DE-627 ger DE-627 rakwb eng You, Jiaxing verfasserin aut Accounting internationalization and value relevance of accounting earnings in China 2009 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Higher Education Press and Springer-Verlag GmbH 2009 Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. Chinese Accounting Standards (dpeaa)DE-He213 International Accounting Standards (dpeaa)DE-He213 information content (dpeaa)DE-He213 accounting internationalization (dpeaa)DE-He213 Luo, Shengqiang aut Enthalten in Frontiers of business research in China Beijing : Higher Education Press, 2007 3(2009), 2 vom: 23. Mai, Seite 171-189 (DE-627)546005969 (DE-600)2389135-X 1673-7431 nnns volume:3 year:2009 number:2 day:23 month:05 pages:171-189 https://dx.doi.org/10.1007/s11782-009-0009-z lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2018 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2009 2 23 05 171-189
allfieldsSound	10.1007/s11782-009-0009-z doi (DE-627)SPR022389199 (SPR)s11782-009-0009-z-e DE-627 ger DE-627 rakwb eng You, Jiaxing verfasserin aut Accounting internationalization and value relevance of accounting earnings in China 2009 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Higher Education Press and Springer-Verlag GmbH 2009 Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. Chinese Accounting Standards (dpeaa)DE-He213 International Accounting Standards (dpeaa)DE-He213 information content (dpeaa)DE-He213 accounting internationalization (dpeaa)DE-He213 Luo, Shengqiang aut Enthalten in Frontiers of business research in China Beijing : Higher Education Press, 2007 3(2009), 2 vom: 23. Mai, Seite 171-189 (DE-627)546005969 (DE-600)2389135-X 1673-7431 nnns volume:3 year:2009 number:2 day:23 month:05 pages:171-189 https://dx.doi.org/10.1007/s11782-009-0009-z lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2018 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2009 2 23 05 171-189
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source	Enthalten in Frontiers of business research in China 3(2009), 2 vom: 23. Mai, Seite 171-189 volume:3 year:2009 number:2 day:23 month:05 pages:171-189
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author	You, Jiaxing
spellingShingle	You, Jiaxing misc Chinese Accounting Standards misc International Accounting Standards misc information content misc accounting internationalization Accounting internationalization and value relevance of accounting earnings in China
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topic_title	Accounting internationalization and value relevance of accounting earnings in China Chinese Accounting Standards (dpeaa)DE-He213 International Accounting Standards (dpeaa)DE-He213 information content (dpeaa)DE-He213 accounting internationalization (dpeaa)DE-He213
topic	misc Chinese Accounting Standards misc International Accounting Standards misc information content misc accounting internationalization
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title	Accounting internationalization and value relevance of accounting earnings in China
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title_sort	accounting internationalization and value relevance of accounting earnings in china
title_auth	Accounting internationalization and value relevance of accounting earnings in China
abstract	Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. © Higher Education Press and Springer-Verlag GmbH 2009
abstractGer	Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. © Higher Education Press and Springer-Verlag GmbH 2009
abstract_unstemmed	Abstract Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS. © Higher Education Press and Springer-Verlag GmbH 2009
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title_short	Accounting internationalization and value relevance of accounting earnings in China
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Accounting internationalization and value relevance of accounting earnings in China

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