外文翻译--试论在中国通过资产减值转回的盈余管理的激励机制

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1、外文翻译--试论在中国通过资产减值转回的盈余管理的激励机制本科毕业论文设计外文翻译外文题目DiscussionofRegulatoryIncentivesforEarningsManagementthroughAssetImpairmentReversalsinChina外文出处JournalofAccountingAuditingFinance外文作者EdwardJRiedl原文DiscussionofRegulatoryIncentivesforEarningsManagementthroughAssetImpairmentReversalsinChinaSh

2、iminChenYuetangWangandZiyeZhao2009examinemotivationsformanagersofChinese-listedfirmstoreportassetimpairmentreversalsThestudydocumentsthatthereportofsuchreversalsreflectsincentivestoavoiddelistingfromChinesestockexchangesandthosestrongermonitoringmechanismsattenuatethisopportunisticrep

3、ortingThestudyexploitsauniquefeatureoffinancialreportingwithinChinawhichallowslargesampleinvestigationofimpairmentreversalsIdiscussthestudysstrengthsnotesomelimitationsontheanalysesandinferencesandsuggestrecommendationsforfutureresearch1IntroductionShiminChenYuetangWangandZiyeZhaohere

4、afterCWZexaminemotivationsformanagersofChinese-listedfirmstoreportassetimpairmentreversalsTheprimaryresultssuggestthatthereportingofsuchreversalsreflectsincentivestoavoiddelistingfromChinesestockexchangeAdditionalanalysesrevealthatstrongermonitoringmechanismsattenuatethisopportunistic

5、reportingThestudyexploitsauniquefeatureoffinancialreportingwithinChinawhichallowslargesampleinvestigationofimpairmentreversalsBelowIdiscussthemanuscriptsstrengthsnotesomelimitationsontheanalysesandinferencesandsuggestrecommendationsforfutureresearch2Strengths21UniqueAccrualandSettingA

6、broadpriorliteratureexaminesspecialitemstypicallydefinedtoencompassnonrecurringortransitoryincomestatementreportingitemsThemostcommonexamplesincludeassetimpairmentsrestructuringchargesandgainsorlossesonsalesofassetswithpapersfocusingontheeconomicdeterminantsandreportingincentivesforma

7、nagerstoreportspecialitemsaswellasthelattersassociationswithmarketmeasuresegBartov[1993]ElliottandHanna[1996]FrancisHannaandVincent[1996]BurgstahlerJiambalvoandShevlin[2002]Riedl[2004]CWZaddstothisliteraturebyexamininganuncommonaccrualthereversalofassetimpairmentsFirmsabilitytoreportt

8、histy