Business, Management and Accounting
8 years ago

China's New Accounting Standards Decrease Earnings Conservatism in Listed Companies

New Accounting Standards Influence on Earnings Conservatism of Listed Companies in China
Yi Xuan, Xie Zhi-ming

Paper Summary

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The new accounting standards in China have affected how companies report their earnings. Before the standards, companies were conservative in their earnings from 2006 to 2008. But after the new standards were put in place, companies became less conservative in reporting their earnings. In 2008, there was a slight improvement in conservatism compared to 2007, but it wasn't significant.