中文摘要：

本文以2000至2007年具有独特制度背景的欧盟15国资本市场上市公司为研究样本，对欧盟2005年1月1日开始全面推行国际财务报告准则并加强各国会计协调是否提高了欧盟上市公司盈余质量进行了研究。本文以截面操纵性应计利润绝对值作为盈余质量的替代变量，研究结果发现欧盟全面推行国际财务报告准则并加强各国会计协调后上市公司具有显著更低的截面操纵性应计利润绝对值，这表明欧盟全面推行国际财务报告准则并加强各国会计协调后显著提高了欧盟上市公司盈余质量。本文进行了一系列稳健性检验证实了上述研究结论是稳健的。

英文摘要：

Using data from publicly listed companies of the European Union （EU） 15 member states that have unique institutional settings for year 2000 to 2007, this study investigates whether earnings quality is improved after full adoption of International Financial Reporting Standards （IFRS） and strengthening accounting harmonization in the EU starting from 1 January 2005. This study uses the magnitude of absolute discretionary accruals as a proxy for earnings quality. We find that publicly listed companies in the EU exhibit lower magnitude of absolute discretionary accruals after EU full adoption of IFRS and strengthening accounting harmonization. This result indicates that EU full adoption of IFRS and strengthen accounting harmonization have an active role in improving earnings quality of the EU publicly listed companies. The result is robust to a number of sensitivity tests.