Development of Analytical Methods to Improve the Reliability of accounting Information

在本研究项目中，我们进行了几项实证研究。具体研究内容包括：(1)应计项目异常与会计盈余质量；(2)其他综合收益项目的信息含量；(3)税收与调整后的托宾Q比率；(4)会计数字的时间序列性质及蒙特卡罗模拟方法在会计研究中的应用；(5)退休福利会计准则及股价发现过程。上述研究结果对会计准则制定者和审计人员具有一定的参考价值和参考价值。

We conducted several empirical studies in this research project. In particular, we studied on the following research topics : (1) accruals anomaly and the quality of accounting earnings, (2) information contents of other comprehensive income items, (3) taxation and adjusted Tobin's q ratio, (4) time series property of accounting figures and applications of Monte-Carlo simulation method in accounting research, (5) accounting standard for retirement benefit and discovery process of stock price. Those findings we obtained in above studies are informative and helpful for accounting standard setters and auditors.