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ID:9903227
大小:50.50 KB
页数:11页
时间:2018-05-14
《取证于商誉会计的财务报表附注披露与价值相关性的识别【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译外文题目Thevalue-relevanceoffinancialstatementrecognitionversusnotedisclosure:evidencefromgoodwillaccounting外文出处EuropeanAccountingReview,2009(1):123-140外文作者AlJifri,khaledCitron,David原文:TheValue-RelevanceofFinancialStatementRecognitionVersusNoteDisclosure:EvidenceFromG
2、oodwillAccountingABSTRACTTherelativesignificanceoffinancialstatementrecognitionandnotedisclosureisanimportantissueforaccountingregulators,preparersandauditors.Whilestandard-settersprioritiesfinancialrecognitionoverdisclosure,theempiricalevidenceonthevalue-relevanceofnotedisclos
3、uresismixed.Thisispartlyduetotheseveremethodologicalproblemsinherentincomparingthetwomodesofpresentation.ThispaperexaminesthisissueinanewcontextbyexploitingtheUKregulatoryenvironmentwhereoldpre-FRS10goodwillcontinuestobedisclosedinthenotestotheaccountsatthesametimeasnewpost-FRS
4、10goodwilliscapitalized.Itthususesawithin-firmresearchmethodtoexaminetherelativesignificanceofthetwogoodwillamounts.Theanalysisisbasedonasampleof243non-financialfirmscontainingamountsofbothrecognizedanddisclosedgoodwillintheir2002financialstatements.Bothvariablesaresignificantl
5、yassociatedwithshareprice.Inaddition,forfirmsengaginginR&D,thereisnosignificantdifferencebetweenthecontributionsofdisclosedandrecognizedgoodwillinexplainingmarketvalue,aresultconsistentwiththemarketsefficientlyincorporatinggoodwillinformationirrespectiveofwhereitappearsintheann
6、ualreport.11Thispaperexamineswhetherthemarketvaluesgoodwilldisclosedonlyinthenotestotheaccountsequivalentlytogoodwillrecognizedinthebalancesheet.ItexploitstheuniqueUKregulatoryframeworkinwhichaccountingforgoodwillmovedfromnotedisclosuretobalancesheetrecognition.Thiscontextenabl
7、esthestudytocontributetotherecognitionvs.disclosuredebatewithoutencounteringtheself-selectionbiasintroducedwhenfirmshaveachoiceaboutthereportingmethodortheinfluenceofcontemporaneouseventsifrecognizedanddisclosedamountsareobservedatdifferentpointsintime.Thisissueisimportantforan
8、umberofreasons.Firstly,thequestionastowhethersharepric
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