英语翻译We examine whether application of International Accounting Standards is associated with higher accounting quality.The application of IAS reflects the combined effects of features of the financial reporting system,including standards,their
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英语翻译We examine whether application of International Accounting Standards is associated with higher accounting quality.The application of IAS reflects the combined effects of features of the financial reporting system,including standards,their
英语翻译
We examine whether application of International Accounting Standards is associated with higher accounting quality.The application of IAS reflects the combined effects of features of the financial reporting system,including standards,their interpretation,enforcement,and litigation.We find that firms applying IAS from 21 countries generally evidence less earnings management,more timely loss recognition,and more value relevance of accounting amounts than do a matched sample of firms applying non-US domestic standards.Differences in accounting quality between the two groups of firms in the period before the IAS firms adopt IAS do not account for the post-adoption differences.We also find that firms applying IAS generally evidence an improvement in accounting quality between the pre- and post-adoption periods.Although we cannot be sure that our findings are attributable to the change in the financial reporting system rather than to changes in firms’ incentives and the economic environment,we include research design features to mitigate the effects of both.
英语翻译We examine whether application of International Accounting Standards is associated with higher accounting quality.The application of IAS reflects the combined effects of features of the financial reporting system,including standards,their
我们审查是否适用国际会计准则与会计质量较高.国际会计准则的应用反映了综合影响特点的财务报告制度,包括标准,它们的解释,执法和诉讼.我们认为,公司采用国际会计标准一般来自21个国家的盈余管理的证据不足,
igation .我们认为,公司采用国际会计标准一般来自21个国家的盈余管理的证据不足,
igation .我们认为,公司采用国际会计标准来自21个国家的普遍证据不足盈余管理,更及时的损失承认,和更多的价值相关性的会计数额比匹配的样本企业采用非美国国内的标准.会计质量的差异,两组间的公司之前的那段时期公司通过了国际会计准则国际会计准则并不帐户后通过的分歧.我们还发现,企业普遍采用国际会计标准的证据提高会计质量之间的会前和会后通过时间.虽然我们不能确保我们的调查结果是因为改变财务报告制度,而不是改变企业的奖励和经济环境,我们的研究设计特点包括减轻灾害带来的影响都.