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1.IntroductionThequestionweaddressiswhetherapplicationofInternationalAccountingStanda...
1. Introduction
The question we address is whether application of International Accounting
Standards (IAS) is associated with higher accounting quality than application
of non-U.S. domestic standards.1 In particular, we investigate whether
accounting amounts of firms that apply IAS exhibit less earnings management,
more timely loss recognition, and higher value relevance than accounting
amounts of firms that apply domestic standards. The accounting
amounts that we compare result from the interaction of features of the
financial reporting system, which include accounting standards and their
interpretation, enforcement, and litigation. Because our interest is in the
quality of the accounting amounts that result from the financial reporting
system, 展开
The question we address is whether application of International Accounting
Standards (IAS) is associated with higher accounting quality than application
of non-U.S. domestic standards.1 In particular, we investigate whether
accounting amounts of firms that apply IAS exhibit less earnings management,
more timely loss recognition, and higher value relevance than accounting
amounts of firms that apply domestic standards. The accounting
amounts that we compare result from the interaction of features of the
financial reporting system, which include accounting standards and their
interpretation, enforcement, and litigation. Because our interest is in the
quality of the accounting amounts that result from the financial reporting
system, 展开
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1。介绍
这个问题我们地址是否应用国际会计
标准(IAS)是伴随着更高的会计质量比的应用
其他的。国内标准。1特别是,我们研究是否
会计准则的公司申请数量少展览盈馀管理
更加及时确认损失和更高的价值相关性比会计学
应用到国内外大量的公司标准。会计
我们比较结果的数量从interactio
这个问题我们地址是否应用国际会计
标准(IAS)是伴随着更高的会计质量比的应用
其他的。国内标准。1特别是,我们研究是否
会计准则的公司申请数量少展览盈馀管理
更加及时确认损失和更高的价值相关性比会计学
应用到国内外大量的公司标准。会计
我们比较结果的数量从interactio
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2012-01-26
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景区简介
我们解决的问题是是否适用国际会计标准(国际会计准则)
是有较高的会计质量比的应用非美国国内标准。1特别是,我们调查是否会计的国际展览公司申请减少盈余管理,更及时确认损失,和较高的价值相关性比会计大量的公司申请国内标准。会计,我们比较结果之间的相互作用的特征财务报告制度,包括会计准则的解释,执行,和诉讼。因为我们的兴趣是在会计核算质量数量所造成的财务报告系统,
我们解决的问题是是否适用国际会计标准(国际会计准则)
是有较高的会计质量比的应用非美国国内标准。1特别是,我们调查是否会计的国际展览公司申请减少盈余管理,更及时确认损失,和较高的价值相关性比会计大量的公司申请国内标准。会计,我们比较结果之间的相互作用的特征财务报告制度,包括会计准则的解释,执行,和诉讼。因为我们的兴趣是在会计核算质量数量所造成的财务报告系统,
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