Question

请高手帮忙翻译一段英文

Of late, there is renewed interest among empirical accounting researchers about the role of voluntary supplemental disclosure in pricing assets. A number of empirical studies have documented selective supplemental disclosures made in conjunction with management earnings forecasts or announcements, and examined the influence of such disclosures on market price reactions to those forecasts or announcements.1 This study provides an equilibrium analysis that rationalizes management incentives associated with supplemental disclosures and market reactions to those disclosures.

Answer 1

最近,有更新在完全跟据经验的会计研究员之中的兴趣有关订价的资产自动的补充揭发的角色事。 许多的完全跟据经验的研究已经证明连同管理所得预测或公告被做的选择补充的揭发, 而且调查如此的揭发对市价的反应那些预测或公告的影响力。1 这一项研究提供一项使被和补充的揭发和市场的反应那些揭发联合的管理激励合理化的平衡分析。

Answer 2

近来,有兴趣的研究者在实证会计补充作用自愿披露资产定价.一定数量经验主义的研究提供了与管理收入展望或公告一道被做的有选择性的补充透露，并且审查影响的这样透露对市场价反应到那些展望或announcements.1这项研究提供合理化管理刺激与补充透露和市场反应相关到那些透露的平衡分析。