3月 1, 2018

论文代写:澳洲国际财务报告

论文代写:澳洲国际财务报告

德勤和拉筹伯大学的研究结果表明,IFRS的采用为提高澳大利亚财务报告质量创造了积极成果(AASB,2016)。观察到质量的整体改善。这是因为财务和非财务信息都以更好的方式被采用。此外,这项研究似乎表明,国际财务报告准则的采用和标准融合与减少收益管理等负面实践之间存在明确的相关性。盈余管理或盈利操纵会大大降低报告质量(Silliman,2005; Schipper,2005)。尽管一些研究支持提高会计质量,但其他研究似乎表明质量差异较小或可忽略不计。首先,这些研究认为,使用AGAAP的质量一直保持一致(AASB,2016)。

论文代写:澳洲国际财务报告

其次,在采用国际标准后,澳大利亚公司报告实践的进展和质量在国际同行中得到了评估。不同的研究报告再一次提到了改善的差异。例如,一些报告称澳大利亚财务报告实践与其他全球同行相比存在明显的改善,而另一些则没有发现任何差异(AASB,2016; Green,2014)。采用国际财务报告准则为投资者和分析师带来积极成果由于预测准确性有所改善,结果是投资者获得了更好的信息。获得的一项重要调查洞察是,采用国际财务报告准则和相关收益可能较低,因为采用这些标准的澳大利亚公司的管理人员主要是悲观的。这种悲观主义可能导致会计趋同可能带来的好处减少。因此,尽管有理由相信因收敛而存在收益,但也有人认为,在一些研究情况下,收益并不多(Olesen&Cheng,2017; Peng等,2008; AASB,2016; Barth等2008)。这导致了融合和会计实践标准化如何影响收益的问题。

论文代写:澳洲国际财务报告

Results identified in the work of Deloitte and La Trobe University showed that IFRS adoption had created positive outcomes in improving the quality of Australian financial reports (AASB, 2016). An overall improvement in quality was observed. This was because both financial and non-financial information was adopted in a better manner. In addition, the research seemed to indicate that definite correlation existed between IFRS adoption and convergence of standards and reduction in negative practices like earning management. Earning management or earning manipulation substantially reduces the quality of reporting (Silliman, 2005; Schipper, 2005). While some studies supported the improvement of accounting quality, other studies seem to indicate lesser or negligible much difference in quality. Firstly, these studies believe that the quality has been consistent from when AGAAP was used (AASB, 2016).

论文代写:澳洲国际财务报告

Secondly, the advancement and quality of reporting practices of Australian firms were assessed with respect to their international peers after adopting international standards. Once again, differences in improvement are noted in different studies. For instance, some reported that definite improvement existed in Australian financial reporting practices compared to other global peers, and others did not perceive any difference (AASB, 2016; Green, 2014). IFRS adoption showed positive outcomes for investors and analysts. With better improved forecast accuracy, the consequence was that investors were better informed. An important survey insight gained was that IFRS adoption and related benefits might have been lower because managers of the Australian companies that adopted these standards were largely pessimistic. Such pessimism could have resulted in the lessening of possible benefits in accounting convergence. Therefore, while reasons are there to believe that benefits exist because of convergence, it is also identified that in some research situations, not many benefits are reported (Olesen & Cheng, 2017; Peng et al., 2008; AASB, 2016; Barth et al., 2008). This leads to the question of how convergence and accounting practices standardization affect the benefits.

 

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