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预告：杨丹博士讲座。
发布时间：2011-09-23
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题目：Does mandatory adoption of IFRS attribute to improvement of financial information comparability?
报告人：杨丹博士，北京师范大学经济与工商管理学院
时间：2011年9月28号下午4点—6点（拟定）
地点：后主楼1620
摘要：The worldwide adoption of IFRS fuels the expectation that accounting information might become more comparable across countries. A major breakthrough came in 2005 when listed companies in the European Union (EU) are required to apply IFRS in their consolidated financial statements. The legislation applies to more than 7,000 companies in 28 countries, including countries such as France, Germany, Italy, Spain, and the United Kingdom. However, the expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We try to provide evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of accounting information in the EU. We expect that international differences in accounting principles may still survive under IFRS and the mandatory adoption may have gap open to achieve the goal of comparability.
报告人简介：杨丹，会计学博士，注册会计师。通过国家公派留学“英国阿伯丁大学博士生项目”前往英国攻读会计学专业的博士学位，学成后又前往法国巴黎ESSEC商学院，从事博士后研究工作。研究领域为国际财务报告准则（IFRS），会计信息质量，公司治理。在相关领域，曾在美国期刊和国际学术会议发表文章，并曾担任美国期刊Comparative Economic Studies匿名审稿人。2009-2010年在英国阿伯丁大学商学院担任助理讲师，讲授财务管理和证券投资监管。
报告人：杨丹博士，北京师范大学经济与工商管理学院
时间：2011年9月28号下午4点—6点（拟定）
地点：后主楼1620
摘要：The worldwide adoption of IFRS fuels the expectation that accounting information might become more comparable across countries. A major breakthrough came in 2005 when listed companies in the European Union (EU) are required to apply IFRS in their consolidated financial statements. The legislation applies to more than 7,000 companies in 28 countries, including countries such as France, Germany, Italy, Spain, and the United Kingdom. However, the expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We try to provide evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of accounting information in the EU. We expect that international differences in accounting principles may still survive under IFRS and the mandatory adoption may have gap open to achieve the goal of comparability.
报告人简介：杨丹，会计学博士，注册会计师。通过国家公派留学“英国阿伯丁大学博士生项目”前往英国攻读会计学专业的博士学位，学成后又前往法国巴黎ESSEC商学院，从事博士后研究工作。研究领域为国际财务报告准则（IFRS），会计信息质量，公司治理。在相关领域，曾在美国期刊和国际学术会议发表文章，并曾担任美国期刊Comparative Economic Studies匿名审稿人。2009-2010年在英国阿伯丁大学商学院担任助理讲师，讲授财务管理和证券投资监管。