| 1. | Results show that the adoption of ias can not be translated directly into accounting harmonization
因此，准则的执行环境问题是进行会计准则国际化努力时所要关注的问题。 |
| 2. | The first part is ‘ international accounting harmonization and evaluation of international accounting harmonization ’
正文分为六个部分:第一部分, “会计国际协调及其评价” 。 |
| 3. | Its efforts have been appraised worldwide . i also evaluate the " standards competition " advocated by scholars in an effort to promote ias in usa and its implications for accounting harmonization . chapter 5 approaches to achieving accounting harmonization based o
其次对学者们基于iasc立场所提出的“准则竞争”构想进行阐释和评价，并分析此构想给如何推动会计准则国际化进程所带来的启示。 |
| 4. | Iasb substitutes iasc to be the setter of international accounting standards in april , 2001 , indicating the acceleration of international accounting harmonization in the world . the era of global accounting standards is coming
2001年4月国际会计准则理事会( iasb )正式接替国际会计准则委员会( iasc )成为国际会计准则的制定机构,会计国际协调进程在世界范围内骤然加速,全球会计准则时代即将到来。 |
| 5. | Introduction the introduction part discusses the motivations , objectives , and research design of the paper . it also includes the organization of the paper . chapter 1 a review of b - share market and accounting harmonization in china this chapter reviews the development of b - share market in china and special regulations on financial information disclosure for b - share firms
全文除导论和结束语外，共分为五章，各章节的主要内容和观点如下：导论导论系开篇之论，主要介绍论文的选题背景和研究目的、研究方法的应用以及内容的章节安排。 |
| 6. | It also describes the process of accounting harmonization in china . chapter 2 empirical investigation of the implementation of ias by b - share firms this chapter investigates three empirical issues related to the implementation of ias by chinese b - share firms . chinese b - share firms are required to provide financial statements in accordance with both ias and chinese gaap
第1章b股市场及我国会计准则国际化改革概述本章简要介绍b股市场的发展概况、 b股上市公司特殊的财务信息披露规定及我国会计准则国际化改革历程，为下文研究国际会计准则在我国的应用情况作一背景铺垫。 |
| 7. | My results suggest that accounting harmonization should not ignore the enforcement of ias . chapter 3 implementation of ias in other countries this chapter summarizes the implementation of ias in other countries . first , despite the differences between ias and national accounting standards in most countries , ias is widely used to facilitate foreign trade and economy development
首先，各国对国际会计准则认可和与之协调的总体情况表明绝大多数国家的会计准则与国际会计准则存在差异，但由于对外经济发展的需要，这些差异并不能阻止或妨碍国际会计准则在各国的应用。 |
| 8. | In order to evaluate if international accounting harmonization has improved the quality of accounting information in china , the author sets the emphasis of empirical evaluation on harmony measurement and examining the impact of harmonization on capital markets . there are six parts in the dissertation
为了检验我国会计国际协调是否提高了会计信息质量,本文从可比性和相关性出发,在借鉴国外学者研究成果的基础上,将我国会计国际协调经验评价的重点确定为协调程度测量和市场反应检验。 |
| 9. | Firstly , the author describes the status quo of international accounting harmonization . then , several important concepts are discriminated followed by cost - benefit analysis of international accounting harmonization from the viewpoint of economics . after that , the author designs the research framework of empirical evaluation of international accounting harmonization
该部分首先分析了当前会计国际协调的形势,然后对与本文有关的重要概念进行了辨析,并从经济学的角度对会计国际协调进行成本收益分析,最后在阐释会计国际协调评价的基础上,构建了会计国际协调经验评价的研究框架。 |
