The international Accounting Standards and the Usefulness of Financial Statements

随着企业的全球化，存在着会计准则趋同的需要。另一方面，会计准则的趋同对投资者是否有利应该进行分析。本研究试图分析会计准则趋同是否有利。通过3年的研究期间，通过以下研究成果可以得出2点。首先，会计准则的趋同可以被视为证券市场发展和全球化的联系（见HU (2008a)）。其次，由于HU （2007,2008b, 2009a, 2009b）的研究已经证实了日本、中国和德国的经济合理性，因此建议政府（常规主体）行为的趋同应该是谨慎的。

Since the globalization of the business, there exist the needs of the convergence of the accounting standards. By the other side, the convergence of the accounting standards is good for the investors should be analysis. This research tried to analyses if it is good of the convergence of the accounting standards. Through the 3 years of the research period, 2 points could be produced through the research outputs as follows. First, the convergence of the accounting standards could be catch as a connected moving of the development and the globalization of the security markets (see HU (2008a)). Second, since the economic rationality of Japanese, Chinese and Germany have been confirmed from the researches of HU (2007, 2008b, 2009a, 2009b), it will be suggested that the convergence of the government (regular body) action should be prudent.