• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
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HOME > Archive > 2015 > Volume 3 Number 10 (Oct. 2015) >
JOEBM 2015 Vol.3(10): 936-939 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.312

The Influences of Accounting Standards Change on Value-Relevance of Accounting Earnings

Dai Bingbin, Guan Jing, and Lu Miyao

Abstract— This paper studied the correlation between earnings per share and stock price from 2005 to 2008 of AB-share listed companies in Shenzhen, and then examined value-relevance of accounting earnings before and after accounting standards change. The study found that before 2006, the value relevance of earnings prepared in accordance with China Accounting Standards lower than the value relevance of earnings prepared in accordance with International Accounting Standards. After the implementation of new accounting standards in 2007, the value-relevance of accounting earnings in Shenzhen A-share listed companies has increased, while the differences of value-relevant in AB shares decreased.

Index Terms— Accounting standards change, value-relevance of accounting earnings, dual-list shares.

Dai Bingbin and Guan Jing are with the Department of Financial Management, International School of Business, Beijing International Studies University, China (e-mail: daibb@126.com, guanjing0719@126.com).
Lu Miyao is with Price Waterhouse Coppers, LLP, China (e-mail: lumiyao@hotmail.com )

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Cite: Dai Bingbin, Guan Jing, and Lu Miyao, " The Influences of Accounting Standards Change on Value-Relevance of Accounting Earnings," Journal of Economics, Business and Management vol. 3, no. 10, pp. 936-939, 2015.

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