中文摘要：

通过使用基于会计数据的多种方法计量欧洲国家的会计稳健性，发现在2000-2005年间，欧洲国家普遍具有会计稳健性，但会计稳健性与IFRS的推广使用没有显著的关系，与其他会计准则相比，IFRS对会计稳健性并不具有更强的解释作用。若对我国的情况以稳健性作为信息质量特征进行进一步预测，同时研究向IFRS趋同的新会计准则实施的影响，其结果可能并不理想。

英文摘要：

This paper uses several methods based on accounting data to measure accounting conservatism in European countries, and finds the accounting was conservative in Europe during 2000-2005. However, the accounting conservatism did not have obvious relationship with the adoption of IFRS, and IFRS could not explain the accounting conservatism more prominently than other standards. Furthermore, it is predicted if we take the conservatism as a character of information quality to see the influence of the publication of new accounting standards that is converged with IFRS in China, the finding may not be ideal.