| Acknowledgment | 第4-5页 |
| Dedication | 第5-6页 |
| List of Published Papers | 第6-7页 |
| Abstract | 第7-8页 |
| 摘要 | 第9-17页 |
| List of Abbreviations | 第17-19页 |
| Chapter 1 Background of the Study | 第19-29页 |
| 1.1 Introduction | 第19-20页 |
| 1.2 Motivations of the Study | 第20-22页 |
| 1.3 Significance of the Study | 第22-23页 |
| 1.4 Objectives of the Study | 第23-24页 |
| 1.5 Questions of the Study | 第24页 |
| 1.6 Methodology of the Study | 第24-25页 |
| 1.7 Innovations of the Study | 第25-28页 |
| 1.8 Structure of the Study | 第28-29页 |
| Chapter 2 Literature Review | 第29-51页 |
| 2.1 Research on IFRS and Unconditional Conservatism | 第38-41页 |
| 2.1.1 IFRS Decreases Unconditional Conservatism | 第38页 |
| 2.1.2 IFRS Increases Unconditional Conservatism | 第38-39页 |
| 2.1.3 Comments | 第39-41页 |
| 2.2 Research on IFRS and Conditional Conservatism | 第41-51页 |
| 2.2.1 IFRS Decreases Conditional Conservatism | 第41-43页 |
| 2.2.2 IFRS Increases Conditional Conservatism | 第43-46页 |
| 2.2.3 IFRS Does not Affect Conditional Conservatism | 第46-49页 |
| 2.2.4 Comments | 第49-51页 |
| Chapter 3 Conceptual Framework | 第51-113页 |
| 3.1 Accounting Conservatism Theoretical Framework | 第51-64页 |
| 3.1.1 Overall of Accounting Conservatism | 第51-52页 |
| 3.1.2 Types of Accounting Conservatism | 第52-53页 |
| 3.1.3 Distinction between Unconditional and Conditional Conservatism | 第53-54页 |
| 3.1.4 The Theory of Accounting Conservatism | 第54-55页 |
| 3.1.5 Practices Affecting Accounting Conservatism | 第55-64页 |
| 3.2 Chinese Accounting Standards Conceptual Framework | 第64-70页 |
| 3.2.1 Overall of the Capital Market in China | 第64-67页 |
| 3.2.2 Development of Accounting Standards in China | 第67-70页 |
| 3.3 Chinese Accounting Standards and Accounting Conservatism | 第70-101页 |
| 3.3.1 The 1992 Reform and Accounting Conservatism | 第71-72页 |
| 3.3.2 The 1998 Reform and Accounting Conservatism | 第72-74页 |
| 3.3.3 The 2001 Reform and Accounting Conservatism | 第74-77页 |
| 3.3.4 The 2006 Reform and Accounting Conservatism | 第77-101页 |
| 3.4 Summary of Effects of Convergence with IFRS on Accounting Conservatism | 第101-113页 |
| 3.4.1 The Negative Impact of Convergence with IFRS on UNCC | 第102-106页 |
| 3.4.2 The Positive Impact of Convergence with IFRS on UNCC | 第106-109页 |
| 3.4.3 The Negative Impact of Convergence with IFRS on CC | 第109-111页 |
| 3.4.4 The Positive Impact of Convergence with IFRS on CC | 第111-113页 |
| Chapter 4 Theoretical Analysis and Hypotheses Development | 第113-125页 |
| 4.1 Managers Do Not Prefer Accounting Conservatism in China | 第113-115页 |
| 4.2 Accounting Standards Setters Prefer Accounting Conservatism in China | 第115-117页 |
| 4.3 The Expected Impact of Convergence with IFRS on Conditional Conservatism inChina's Non-Financial Sector | 第117-120页 |
| 4.4 The Expected Impact of Convergence with IFRS on Conditional Conservatism inChina's Financial Sector | 第120-123页 |
| 4.5 The Expected Impact of Convergence with IFRS on Unconditional Conservatism inall Chinese Sectors | 第123-125页 |
| Chapter 5 Data Analysis and Study Model | 第125-133页 |
| 5.1 Data Selection | 第125-127页 |
| 5.2 Distribution of the Data by Sector | 第127-128页 |
| 5.3 Data Description | 第128-130页 |
| 5.4 Study Model | 第130-133页 |
| Chapter 6 Findings Discussion | 第133-161页 |
| 6.1 Results of the Main Model | 第133-136页 |
| 6.2 Robustness Tests | 第136-157页 |
| 6.2.1 Results Including the Transition Year (2007) | 第136-137页 |
| 6.2.2 Results Using Unadjusted Returns instead of Adjusted Returns | 第137-139页 |
| 6.2.3 Results Excluding the Global Financial Crisis (2007-2009) | 第139-141页 |
| 6.2.4 Results Excluding Dividends | 第141-142页 |
| 6.2.5 Results Using Earnings before Extraordinary Items | 第142-143页 |
| 6.2.6 Results Using Narrower Time Windows | 第143-145页 |
| 6.2.7 Results Considering Only Firms with Complete Data for Both Periods | 第145-147页 |
| 6.2.8 Results Including the First Accounting Reform(1992-1997) | 第147-148页 |
| 6.2.9 Results Comparing the 2001 Reform with Convergence with IFRS | 第148-149页 |
| 6.2.10 Results Using Fixed and Random Effects Models | 第149-151页 |
| 6.2.11 Results Taking into Account Possible Delays in Earnings Announcement | 第151-152页 |
| 6.2.12 Results Using Different Definitions of Returns | 第152-154页 |
| 6.2.13 Results Using Different Levels of Winsorization | 第154-157页 |
| 6.3 Additional Tests | 第157-161页 |
| 6.3.1 C_Score and G_Score | 第157-159页 |
| 6.3.2 The Negative Accruals Measure | 第159-161页 |
| Chapter 7 Conclusion | 第161-170页 |
| 7.1 Summary of the Study | 第161-163页 |
| 7.2 Contributions of the Study | 第163-164页 |
| 7.3 Implications of the Study | 第164-166页 |
| 7.4 Limitations of the Study and Future Research | 第166-168页 |
| 7.5 Recommendations | 第168-170页 |
| Appendix: Test Assumptions of OLS Model | 第170-178页 |
| 1. Test the Assumption of no Perfect Multicollinearity | 第170-175页 |
| 2. Test Homoscedasticity Assumption of the Error Terms | 第175-176页 |
| 3. Test the Assumption of no Autocorrelation between the Error Terms | 第176-177页 |
| 4. Test the Assumption of Normality of the Error Terms | 第177-178页 |
| Summary | 第178-179页 |
| References | 第179-197页 |
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