关于欧盟强制执行国际财务报告准则对会计信息质量影响的调查：来自意大利的证据【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目InvestigatingtheEffectsoftheEUMandatoryAdoptionofIFRSonAccountingQuality:EvidencefromItaly外文出处InternationalJournalofBusinessandManagement外文作者PaolaPaglietti原文：InvestigatingtheEffectsoftheEUMandatoryAdoptionofIFRSonAccountingQuality:EvidencefromItalyAbstractTheEuropeanCommunity

2、RegulationNo.1606/2002requiredallEUlistedcompaniestopreparetheirconsolidatedfinancialstatementsinaccordancewithIFRSasfrom1January2005.ThispaperstudiestheimpactoftheIFRSmandatoryadoptioninatypicalcode-lawEuropeancountrysuchasItaly.Itaimstoinvestigatehowandwhethertheaccountinginformationqualityc

3、hangesfollowingIFRSimplementation.Thefocusisonvaluerelevancewhichisconsideredasoneofthebasicattributesofaccountingquality.Anempiricalanalysisisperformedonasampleof960firm-yearobservationsconcerningItalianlistedcompaniesobservedfrom2002to2007.Resultsconfirmtheexpectedoverallincreaseinthevaluere

4、levanceunderIFRS.TheresearchalsodocumentschangesinItaly’scountry-specificfactorsintheperiodsurroundingIFRSadoptionthatmaycontributetoanimprovementinaccountingquality.Suchaconcernisconsistentwithpreviousliteraturesupportingtheideathataccountingqualitydoesnotdependonlyonthehighqualityofaccountin

5、gstandards,butitisalsoafunctionofthecountry’scomplexinstitutionalsetting.IntroductionIn2002,theParliamentandtheCounciloftheEuropeanUnion(EU)approveda5Regulation(No.1606/2002)requiringalllistedcompaniesintheEUtousetheInternationalFinancialReportingStandards(IFRS)issuedbytheInternationalAccounti

6、ngStandardsBoard(IASB)forthepreparationoftheirconsolidatedfinancialstatementsfrom1January2005onwards.Memberstateshavetheoptiontoextendthisrequirementtoindividualcompanyaccountsandtoconsolidatedaccountsofnon-listedcompanies.(Note1)OneofIASB’smaingoalsistodevelopasinglesetofaccountingstandardsth

7、at,iffollowed,requirescompaniestoreport“highquality,transparentandcomparableinformationinfinancialstatements”.(Note2)EvidenceofhigheraccountingqualityhasbeeninterpretedbyBarth,LandsmanandLang(2008)fortheIFRS-adoptingfirmswhoexhibitlesse