会计信息差异

对A股和H股会计信息差异的会计技术因素分析

An Analysis of the Technical Factors in the Difference of Accounting Information Between A Shares and H Shares

而且，不同准则间的会计信息差异具有价值相关性，在财务报告中披露不同会计准则下会计信息的差异是有必要的。

While incremental information is value-relevant to investors , so it is necessary for listed firms to disclose the differences between IAS and Chinese Accounting System .

在会计信息含量差异实证研究中，分别采用报酬模型和价格模型对会计准则的有用性进行了分析。

In the demonstrative research of the accounting information content difference , we separately used the reward model and the price model to carry on the analysis of criterion usefulness .

最后，在定性分析与定量分析的基础上，对沪深两市中期财务报告会计盈余信息含量的差异进行比较分析。

Finally , on the basis of qualitative and quantitative analysis , the paper compares the differences between the information content in Shanghai and Shenzhen Stock Markets .

国际间会计准则和会计信息的差异、协调与制度环境中小型矿业发展准则国际讨论会

The international discrepancy and harmonization of accounting system and environment ; International Seminar on Guidelines for the Development of Small - and Medium - Scale Mining

无论怎样强调会计准则的国际协调，由于文化、法律、经济环境的影响，国家之间、公司之间在会计信息上的差异始终存在，而且显著，发达国家尤其如此。

Because of impacts of different culture , laws , and economic systems , no matter how hard international harmonization of accounting is being pushed , differences of financial statements among countries and companies are prominent , especially to the developed countries .