فراتحلیل اثرات پذیرش استانداردهای بین‌المللی گزارشگری مالی بر کیفیت گزارشگری مالی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه تربیت مدرس

2 استادیار حسابداری دانشگاه تربیت مدرس

3 دانشجوی دکتری حسابداری دانشگاه تربیت مدرس،

چکیده

پذیرش استانداردهای بین‌المللی گزارشگری مالی طی سال‌های اخیر، پژوهش‌های تجربی فراوانی را در ارتباط با پیامدهای این تغییر رژیم حسابداری در سرتاسر دنیا برانگیخته است. این مطالعات، بر مبنای نظام‌های حقوقی گوناگون، دوره‌های زمانی متفاوت و طرح‌های پژوهشی مختلف انجام گرفته و به نتایج مختلفی منجر شده است. به منظور کسب شواهد جامع در خصوص پیامدهای واقعی پذیرش استانداردهای بین‌المللی گزارشگری مالی براساس تجربه کشورهایی که این استانداردها را پذیرفته‌اند، در این پژوهش، یک فراتحلیل از مطالعاتی که به بررسی اثرات پذیرش استانداردهای بین‌المللی گزارشگری مالی بر اقلام تعهدی اختیاری پرداخته‌اند صورت گرفته است. بر مبنای تجزیه و تحلیل 107 مشاهده، با نمونه مستقل 401057 شرکت- سال، نتایج به دست آمده حاکی از آن است که پذیرش استانداردهای بین‌المللی گزارشگری مالی، به خودی خود منجر به بهبود کیفیت گزارشگری مالی نشده است و پیامدهای مثبت یا منفی پذیرش این استانداردها، به عوامل متعددی مانند ساختار قانونی کشورها و ضمانت اجرایی حسابداری و حسابرسی در آن کشور بستگی دارد. 

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality

نویسندگان [English]

  • Hossein Etemadi 1
  • Sahar Sepasi 2
  • vahid ahmadian 3
1 Assocate Professor, Tarbiat Modares University (TMU)و Chair Department of Accounting Tarbiat Modares University (TMU)
2 assistant Professor, Tarbiat Modares University (TMU), Chair Department of Accounting Tarbiat Modares University (TMU), Tehran, Iran
3 Tarbiat Modares university
چکیده [English]

Adopting the international financial reporting standards during the recent years has aroused abundant empirical researches in respect to the outcomes resulting from such a change in accounting regime around the globe. These studies have been carried out upon various legal origins stemming from different temporal periods and research designs, each followed by variegated results. To acquire comprehensive evidences regarding the real consequences of adopting the international financial reporting standards based on the experiences gained by the countries that have exercised these standards, the present research paper carries out a meta-analysis on the studies dealing with the effects of adopting international financial reporting standards on discretionary accrual items. Based on the analyses run over 107 observations, with an independent sample of 401057 firm-years, results signify that adopting the international financial reporting standards has not, led to the financial reporting improvement and by itself the positive or negative consequences resulting from the acceptation of these standards depend on numerous factors such as the countries’ legal systems and the accounting and auditing enforcement regime practiced in a country.

کلیدواژه‌ها [English]

  • Economic consequences
  • Discretionary accruals
  • International Financial Reporting Standards
  • Meta-analysis
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