بررسی تحلیل تأثیر استانداردهای حسابداری در فرآیند تدوین استانداردها و تحقیقات تجربی حسابداری

نوع مقاله : مقاله ترویجی

نویسندگان

1 دکترای حسابداری، دانشگاه الزهرا (س)، تهران، ایران،

2 دانشجوی دکترای حسابداری، دانشگاه شهید چمران، اهواز، ایران

چکیده

استانداردهای حسابداری تدوین‌شده و یا تغییریافته با پیامدهائی همراه است که باعث می­ شود تدوین استاندارد­های حسابداری، به امری پیچیده و مشکل تبدیل شود. این مساله که آیا لازم است تدوین‌کنندگان استانداردهای حسابداری، تأثیرات یا پیامدهای استانداردهای تدوین شده را در نظر بگیرند، موضوع بحث­ های بسیاری برای سال­ های متمادی بوده است. سرانجام تحلیل تأثیر، به یکی از بخش­های اصلی فرآیند تدوین استانداردها تبدیل گردید. تحلیل تأثیر، تحلیلی از تأثیرات احتمالی استاندارد حسابداری جدید یا تغییرات اساسی استاندارد حسابداری است. تحلیل تأثیر در یک مقطع زمانی صورت نمی­ گیرد، بلکه باید در تمامی مراحل تدوین استانداردها مدنظر تدوین­کنندگان استانداردها باشد.  در این پژوهش ابعاد فرآیند تحلیل تأثیر استانداردهای حسابداری، مورد بررسی قرار گرفته است. سپس، تحقیقات تجربی انجام شده پیرامون بررسی تأثیر استانداردهای حسابداری مرور و تحلیل گردید. نتایج این بررسی نشان می‌دهد که محققان حسابداری عموما با استفاده از مشخصه­ های مبتنی بر بازار، مشخصه‌های مبتنی بر حسابداری و مشخصه­ های مبتنی بر تحلیل گران و همچنین با استفاده از تحقیقات پیمایشی، به بررسی تأثیرات استاندارد یا تأثیرات مجموعه ای از استانداردها پرداخته ­اند. همچنین، آنها شاخص­ های مختلف کیفیت حسابداری و افشا شامل مدیریت و هموارسازی سود، شناسایی به موقع زیان و مربوط بودن ارزش را نیز بکار برده­ اند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research

نویسندگان [English]

  • Samira Behzadpour 1
  • mohammadreza alami 2
1 PhD of Accounting, Alzahra University, Tehran, Iran
2 PhD Student in Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran
چکیده [English]

Setting accounting standards or modifying them has consequences. These consequences make accounting standards setting complex and difficult. The issue of whether accounting standard setters should take account of the effects, or consequences, of the standards, has been a subject of debate for decades. Finally, effects analysis integrated into the standard setting due process. Effects analysis is an analysis of the likely effects of the forthcoming standards or major amendment. It should be noted that effects analysis is a process and is not merely a single point-in-time event. In this paper, the dimensions of effects analysis of accounting standards have been examined, then related empirical research is reviewed and analyzed. Accounting researchers generally have studied the effects of a standard or the effects of a set of standards using market-based characteristics, accounting-based characteristics and analyst-based characteristics, as well as doing survey research. They use accounting and disclosure criteria such as earning management, income smoothing, timely recognition of losses and value relevance.

کلیدواژه‌ها [English]

  • Accounting Standards Consequences
  • Accounting Standard Setting
  • Effects Analysis
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