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ID:33711503
大小:100.00 KB
页数:10页
时间:2019-02-28
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1、宁波大学科学技术学院本科毕业设计(论文)系列表格2012届本科毕业设计(论文)文献翻译题目宋体三号字,加粗学院宋体四号字专业宋体四号字班级宋体四号字学号宋体四号字姓 名宋体四号字指导教师宋体四号字 开题日期宋体四号字10宁波大学科学技术学院本科毕业设计(论文)系列表格文献一:CommentaryonEarningsManagementThiscommentaryisintendedtoprovideaframeworkforthinkingabouttheimplicationsofresearchdes
2、ignchoicesinearningsmanagementresearch,todemonstratesometradeoffsinvolvedinmakingthosechoices,andtodescribetheconnectionbetweenearningsmanagementresearchandsomeotherareasofaccountingresearch.Understandingearningsmanagementhasimplicationsforoneofthecentralqu
3、estionsconfrontedbypracticingprofessionalaccountantsandacademicaccountants.Thatquestionconcernstheinfluenceandimportanceofaccountingaccrualsinarrivingatasummarymeasureoffirmperformance.AlthoughthevarietyofaccrualoptionsavailableunderGenerallyAcceptedAccount
4、ingPrinciplesandthesusceptibilityofaccrualstomanipulationmeanthattheresultingaccountingnumberscouldinprinciplebemanagedtothepointofuninformativeness,availableempiricalevidenceindicatesthataccrualsdoinfacthaveinformationcontent.^Thatis,theopportunitiesforear
5、ningsmanagementinherentinthecurrentreportingsystemdonoteliminatetheusefulnessofaccountingearningsforvaluingshares.Ofcourse,researchresultstodatehavenotshedanylightontheissueofwhethersomechangeintheamountofmanagerialdiscretionmightevenaddtotheinformativeness
6、ofaccountingearnings.Framingquestionsoffinancialdisclosureintermsoftheexistenceandpotentialeffectsofearningsmanagementhelpsusthinkaboutthefollowingpolicyproposal:shouldaccountingrulesbepromulgatedinsuchawaythatopportunitiesforearningsmanagementareeliminated
7、?Thisisanotherwayofaskingwhetherthereareadverseconsequencesofearningsmanagement,andifthereare,whetheraccountingpolicymakersshouldattempttoeliminatethem.Byfocussingonthecostsandbenefitsofallowingformanagerialdiscretioninthechoiceandapplicationofaccountingmet
8、hods,researchersprovideaframeworkforconsideringwhatwewouldhavetogiveuptoeliminateearningsmanagement—forexample,compensation-basedincentivestomanageearningswouldbeeliminatedifmanagerialincentivecontract
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