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Corporate Tax Differences under the new accounting standards

International Journal of Technology Management 2014年第3期 88-91页

作者： Liang Qi School of Economics and Management Beijing Jiaotong University Beijing 100044

The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.

关键词： new accounting standards tax law tax difference empirical analysis

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accounting standard changes and foreign analyst behavior:Evidence from China

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China Journal of accounting Research 2012年第1期5卷 27-43页

作者： Yutao Wang Yu Hou Xiaolin Chen School of Accountancy Central University of Finance and Economics Rotman School of Management University of Toronto School of accounting Jiujiang University

This study investigates changes in foreign analyst behavior before and after Chinese new accounting standards was implemented during *** empirical results show that after the new accounting standards were implemented,forecast error among foreign analysts decreased in both absolute and relative terms in comparison with domestic analysts,and foreign analysts forecast earnings more frequently than they did before the new accounting *** results imply that the implementation of new accounting standards in the Chinese capital market helped mitigate both information asymmetry between listed firms in China and foreign investors,and the "home bias" of foreign *** also increased the attractiveness of listed firms and facilitated international communication and *** study also has significant implications for how resource allocation efficiency in the Chinese capital market can be raised and how the "introducing in" policy should be assessed.

关键词： new accounting standards Analyst forecasts Forecast error

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Effect of Fair Value Measurement on Earnings Management of Chinese Real Estate Listed Companies

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Proceedings of Business and Economic Studies 2021年第1期4卷 59-62页

作者： Keyu Guo Airu Zhang School of Finance Qinghai UniversityQinghai 810016China

since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic *** the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair *** describing the application of fair value under the new criteria to pave the way for the following *** back illustrates the impact of fair value on earnings management under the new *** the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.

关键词： new accounting standards Fair value Earnings management Cost measurement Fair measurement

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