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Analysis on the Background of Applicability of the Conservatism Convention

Journal of Modern accounting and Auditing 2006年第6期2卷 46-49页

作者： Haiyu Huang Xiamen University

＂Conservatism＂ is a widely accepted accounting convention in the industrialized world, but it has long been slated and prohibited under the orthodox ideological influences. To date, the conservatism convention has not been fully adopted or implemented although the governments have made substantial efforts to reform its accounting system to bridge the gaps between the accounting practices in recent years. The study findings will facilitate a proper assessment of the future development of accounting standards and practices.

关键词： conservatism accounting convention accounting reforms

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Structural Change in the Contemporaneous Linear Returns-Earnings Relation After 1997 Financial Crisis in Korea

Structural Change in the Contemporaneous Linear Returns-Earn...

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中国会计学会2005年学术年会

作者： Jong-Seo Choi Ji-Kyung Jang Pusan National University

＜正＞We examine the long-run relationships between accounting earnings and stock returns over the past 20 *** motivation behind the study came from the controversial evaluation of the accounting reforms in Korea after the 1997 financial crisis,particularly in terms of improved quality of accounting *** observations from Korea Stock Exchange listed companies we show that the contemporaneous linear returns-earnings relation has changed after the accounting reforms in the late *** association between annual earnings and returns appears to have strengthened in the years after 1997 relative to the prior *** from Ryan and Zarowin（2003）,we also show that the changes in the association between annual earnings and returns are partly explained by the changes in asymmetry and lags *** specifically,annual earnings increasingly reflect good and bad news in an asymmetric fashion and have stronger association with lagged price changes surrounding financial crisis.

关键词： returns-earnings relations Asian financial crisis accounting reforms asymmetry effect lags effect

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