Unconditional conservatism under the Chinese version of IFRS

作     者：Zuhair A.A.Barhamzaid 

作者机构：Palestine Technical University–KadooriePalestine 

出 版 物：《China Journal of Accounting Research》 (中国会计学刊（英文版）)

年 卷 期：2019年第12卷第4期

页      面：395-409页

学科分类：120201[管理学-会计学] 12[管理学] 0202[经济学-应用经济学] 1202[管理学-工商管理] 0201[经济学-理论经济学] 

基　　金：Palestine Technical University Kadoorie  PTUK 

主　　题：Convergence with IFRS Unconditional conservatism China,non-financial sector 

摘      要：This study explores the level of unconditional conservatism(UNCC)in accounting after China’s convergence with International Financial Reporting Standards(IFRS).Using the intercept of the Basu(1997)model,an overall reduction is found in UNCC under the Chinese version of *** study is the first attempt to conduct a comprehensive theoretical comparison between old and new Chinese accounting standards(CAS)in terms of ***,it is the first study on the impact of convergence with IFRS,not the full adoption of IFRS,on ***,the study covers a relatively more extended period than most previous studies,from 1996 to 2017.