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1、本科毕业论文（设计）外文翻译外文题目Discussionof“RegulatoryIncentivesforEarningsManagementthroughAssetImpairmentReversalsinChina”外文出处JournalofAccounting,Auditing&Finance外文作者EdwardJ.Riedl原文：Discussionof“RegulatoryIncentivesforEarningsManagementthroughAssetImpairmentReversalsinChina”ShiminChen,Yuetan
2、gWang,andZiyeZhao(2009)examinemotivationsformanagersofChinese-listedfirmstoreportassetimpairmentreversals.ThestudydocumentsthatthereportofsuchreversalsreflectsincentivestoavoiddelistingfromChinesestockexchangesandthosestrongermonitoringmechanismsattenuatethisopportunisticreporting
3、.ThestudyexploitsauniquefeatureoffinancialreportingwithinChina,whichallowslargesampleinvestigationofimpairmentreversals.Idiscussthestudy’sstrengths,notesomelimitationsontheanalysesandinferences,andsuggestrecommendationsforfutureresearch.1.IntroductionShiminChen,YuetangWang,andZiye
4、Zhao(hereafterCWZ)examinemotivationsformanagersofChinese-listedfirmstoreportassetimpairmentreversals.TheprimaryresultssuggestthatthereportingofsuchreversalsreflectsincentivestoavoiddelistingfromChinesestockexchange.Additionalanalysesrevealthatstrongermonitoringmechanismsattenuatet
5、hisopportunisticreporting.ThestudyexploitsauniquefeatureoffinancialreportingwithinChina,whichallowslargesampleinvestigationofimpairmentreversals.Below,Idiscussthe14manuscript’sstrengths,notesomelimitationsontheanalysesandinferences,andsuggestrecommendationsforfutureresearch.2.Stre
6、ngths2.1UniqueAccrualandSettingAbroadpriorliteratureexamines“specialitems,”typicallydefinedtoencompassnonrecurringortransitoryincomestatementreportingitems.Themostcommonexamplesincludeassetimpairments,restructuringcharges,andgainsorlossesonsalesofassets,withpapersfocusingontheecon
7、omicdeterminantsandreportingincentivesformanagerstoreportspecialitems,aswellasthelatter’sassociationswithmarketmeasures(e.g.,Bartov[1993];ElliottandHanna[1996];Francis,Hanna,andVincent[1996];Burgstahler,Jiambalvo,andShevlin[2002];Riedl[2004]).CWZaddstothisliteraturebyexamininganun
8、commonaccrual:thereversalofasseti
