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1、本科毕业论文（设计）外文翻译题目上市公司会计政策的选择研究专业会计学外文题目UsingLaboratoryExperimentstoEvaluateAccountingPolicyIssues外文出处AccountingHorizons外文作者StevenJ.KachelmeierandRonaldR.King原文：UsingLaboratoryExperimentstoEvaluateAccountingPolicyIssuesINTRODUCTIONAccountingscholarshavelongbeenchallen
2、gedtodemonstratetherelevanceandtimelinessoftheirresearchtotheissuesfacedbyaccountingpolicymakers.Amongothers,Schipper(1994),Swieringa(1998),andBarthetal.(2001)provideexamplesoftheprogressmadebyempirical-archivalstudiesinaddressingthischallenge.Notwithstandingthispro
3、gress,theabilityofempirical-archivalaccountingresearchtoofferpolicy-directedinsightsisinherentlylimited,fortworeasons.First,real-worlddatacanonlyinformusofreactionstopoliciesthatalreadyexist,whereasthepolicymaker'sperspectivedemandsexanteinsightsoflikelyreactionstop
4、oliciesthatcouldexist.Second,thevariationamongfirmsinaccountingpracticescoincideswithamultitudeofotherfactorsthatvaryatthesametime,makingitdifficulttoisolatetheincrementaleffectofaccountingalternatives.Giventheselimitations,severalobservers,suchasMaines(1994),Beresf
5、ordandJohnson(1995),andSwieringa(1996),suggestarolefortrueexperimentsdesignedstudiesinwhichparticipantsmakedecisionsunderexperimenter-controlledconditions—inaddressingaccountingpolicyquestions.Onlyinatrueexperimentcanwevaryanexistingorproposedpolicyalternativeofinte
6、restandmeasureitsincrementalinfluenceondecisionmakers,holdingallotherinfluencesconstant.Thiscommentaryexploresthisideaingreaterdepth,especiallywithrespecttothedifferentstrengthsandweaknessesofindividualjudgmentanddecision-makingstudiesoftentermedbehavioralresearch,a
7、ndmultipersoninteractivestudieswithcompetitiveincentives,oftentermedexperimentaleconomics,forproducingusefulpolicyinsights.Ourpremiseisthat,viewedasawhole,thesetwostylesofexperimentationhelptomitigatetheconcernthatexperimentsareoflimitedvaluetopolicydebatesbecauseth
8、eylackrealism(Abdel-khalik1994).Behavioralstudiesofindividualjudgmentanddecisionmakingoftenlacktherealismofexplicit12performanceincentives
