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ID:350819
大小:53.00 KB
页数:9页
时间:2017-07-26
《财务报告和披露规则的经济后果:回顾和对未来研究的建议【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、本科毕业论文(设计)外文翻译题目论财务报表列报的改革专业会计学外文题目EconomicConsequencesofFinancialReportingandDisclosureRegulation:AReviewandSuggestionforFutureResearch外文出处SOCAILSCIENCERESEARCHNETWORK外文作者ChristianLeuzPeterD.Wysocki原文:EconomicConsequencesofFinancialReportingandDisclosureRegulation:AReviewandSuggestionsforFutureR
2、esearch*AbstractThispapersurveysthetheoreticalandempiricalliteratureontheeconomicconsequencesoffinancialreportinganddisclosureregulation.Weintegratetheoreticalandempiricalstudiesfromaccounting,economics,financeandlawinordertocontributetothecross-fertilizationofthesefields.Weprovideanorganizingfra
3、meworkthatidentifiesfirm-specific(micro-level)andmarket-wide(macro-level)costsandbenefitsoffirms‟reportinganddisclosureactivitiesandthenusethisframeworktodiscusspotentialcostsandbenefitsofregulatingtheseactivitiesandtoorganizethekeyinsightsfromtheliterature.Oursurveyhighlightsimportantunansweredq
4、uestionsandconcludeswithnumeroussuggestionsforfutureresearch.Threerecenttrendshavespurredthedebateaboutfinancialreportinganddisclosureregulationsaroundtheworld.First,internationalfinancialcrisesandcorporatescandalsoftenbringaboutsecuritiesregulationreformsandgreaterreportinganddisclosurerequireme
5、nts.TheAsianFinancialCrisisof1997,theEnrondebacleintheU.S.,andtherecentcreditmarketcrisisarebutafewimportantexamples.Intheaftermathoftheseevents,regulatorsandpolicymakershavecalledforimprovedcorporatetransparency,increasedscrutinyandoftenenactedsignificantchangestoaccountinganddisclosurerequireme
6、ntsandregulations.Second,stockexchangesandaccountingstandardsbodiesfromnumerouscountriesaroundtheworldhaveadoptedInternationalFinancialReportingStandards(IFRS)toachievethestatedgoalof“harmonization”and“convergence”ofaccountingrules.Third,boththedebateaboutthecompetitivenessofU.S.capitalmarketsand
7、theincreasinginternationalizationofcapitalmarketshighlightsecuritiesregulationasaglobalissue.1Despitetheimportanceofcorporatetransparencyasarecurringpolicyissue,thereis(i)limitedresearchonthecostsandbenefitsoffinancial
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