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房地产业新会计准则执行效果分析——基于会计信息价值相关性视角.docx

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房地产业新会计准则执行效果分析——基于会计信息价值相关性视角 Abstract: Theimplementationofthenewaccountingstandardsintherealestateindustryhasgreatlyimprovedtherelevanceandreliabilityofaccountinginformation,whichhassignificantlychangedthetraditionalaccountingpracticesoftheindustry.Basedontheperspectiveofaccountinginformationvaluerelevance,thispaperanalyzestheimplementationeffectofthenewaccountingstandardsintherealestateindustry.Theresultsshowthattheimplementationofthenewaccountingstandardshasimprovedthevaluerelevanceofaccountinginformationandenhancedthetransparencyandcomparabilityoffinancialstatements.However,somechallengesstillexistintheimplementationprocess,includingthecomplexityofthenewstandardsandthelackofprofessionalskillsoftheaccountingstaff.Thestudyconcludeswithsomerecommendationsforfutureimprovement,includingprovidingtrainingforaccountingstaff,strengtheningthesupervisionandinterpretationofthenewstandards,andencouragingthecommunicationbetweentheindustryandaccountingprofessionals. Keywords:newaccountingstandards,realestateindustry,valuerelevance,implementationeffect Introduction: Therealestateindustryisoneofthemostimportantsectorsoftheeconomy,anditsfinancialreportingandaccountingpracticeshavebeenthefocusofattention.Thenewaccountingstandards,whichwereintroducedin2018,havesignificantimpactsontheindustry.Thepurposeofthispaperistoanalyzetheimpactofthenewaccountingstandardsontherealestateindustryfromtheperspectiveofaccountinginformationvaluerelevance. LiteratureReview: Thevaluerelevanceofaccountinginformationhasbeenapopularresearchtopicintheaccountingfield.Luo(2017)foundthatvaluerelevanceispositivelyrelatedtothequalityofaccountinginformation,anddataaccuracy,reliability,andrelevanceareimportantfactorsthatimpactvaluerelevance.Chenetal.(2017)showedthatthevaluerelevanceofaccountinginformationisassociatedwithinvestors'decision-makingbehavior.Therefore,improvingthevaluerelevanceofaccountinginformationiscriticalforthedecision-makingofinvestorsandthedevelopmentoftheindustry. Methods: Thispaperusesconten