فراتحلیل اثرات پذیرش IFRSبر بازار سرمایه

نوع مقاله: مقاله پژوهشی

نویسندگان

1 موسسه حسابرسی دایارهیافت

2 مشهد- دانشگاه فردوسی- دانشکده علوم اداری و اقتصاد اقتصاد

3 دانشگاه فردوسی مشهد، رشته حسابداری

چکیده

 
پذیرش استانداردهای بین­ المللی گزارشگری مالی (IFRS) در سراسر جهان، موضوع بسیاری از تحقیقات تجربی انجام شده در خصوص بررسی تغییر نظام حسابداری بر گزارشگری مالی و همچنین بر بازار سرمایه است. این مطالعات تاکنون نتایج متفاوتی را نشان داده­اند. مطالعه حاضر فراتحلیل پژوهش­های انجام شده پیرامون تأثیر پذیرش IFRS بر بازار سرمایه با هدف جمع بندی نتایج است. به این منظور، مقالات 33 مجله معتبر حسابداری از سال 2000 الی 2017 (ماه 3) بررسی و در نهایت 37 مقاله مرتبط (از 17 مجله) در ارتباط با تأثیر پذیرش IFRS بر بازار سرمایه به روش فراتحلیل هانتر و همکاران (1982)، هانتر و اشمیت (2000) و روزنتال (1991) بررسی گردید. با محاسبه اندازة اثر، تأثیر متغیر مستقل پذیرش IFRS بر متغیرهای اصلی پژوهش (ده متغیر وابسته) حول پنج محور ارتباط ارزشی، میزان سرمایه­گذاری، استقراض، عدم تقارن اطلاعاتی و نقد شوندگی سهام با توجه به تأثیر متغیر تعدیل کننده (نوع پذیرش) مورد تجزیه و تحلیل قرار گرفت. نتایج نشان دهنده تأثیرات ترکیبی پذیرش IFRS بر بازار سرمایه است. همچنین، نوع پذیرش می‏تواند این ارتباط را تعدیل نماید.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

A Meta-Analysis of IFRS Adoption Effects on the Capital Market

نویسندگان [English]

  • Bahare Hagigitalab 1
  • Farzaneh Nassirzadeh 2
  • Reyhane Haghighi 3
1 Audit Institute
2 Ferdowsi university of Mashhad
3 ferdowsi university of Mashhad
چکیده [English]

The most of empirical researches about the effects of changes in accounting regime on financial reporting and capital market, is about adoption of International Financial Reporting Standards (IFRS) around the world. This study is a Meta-analysis of the literature about the impact of IFRS adoption on the capital market, with the aim to sum up the results. From the published articles in the most prestigious scientific accounting journals, papers in 33 journals from 2000 to 2017are investigated (March) and meta-analysis technique developed by Hunter et al. (1982), Hunter and Schmidt (2000) and Rosenthal (1991) is followed in order to draw logical conclusions from 37 selected papers (from 17 journals) related to the adoption of  IFRS. The effect of independent variable -IFRS adoption- on the main variables (10 dependent variables) is studied by calculating the effect size in five area including value relevance, level of investment, debt amount, information asymmetry, and stock liquidity, regarding to the impact of moderating variable (type of IFRS adoption).The results show the combined impact of IFRS adoption on the capital market and also they indicate that the adoption type has moderating effect on this relation.

کلیدواژه‌ها [English]

  • IFRS adoptin
  • Capital market
  • Five areas
  • Meta-analysis
 

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