德国公认会计准则与国际财务报告准则下的盈余管理【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EarningsManagementunderGermanGAAPversusIFRS外文出处EuropeanAccountingReview外文作者Tendeloo,B.V.,andVanstraelen,A原文：EarningsManagementunderGermanGAAPversusIFRSAbstractThispaperaddressesthequestionwhethervoluntaryadoptionofInternationalFinancialReportingStandards(IFRS)isasso

2、ciatedwithlowerearningsmanagement.Balletal.(JournalofAccountingandEconomics,36(1–3),pp.235–270,2003)arguethatadoptinghighqualitystandardsmightbeanecessaryconditionforhighqualityinformation,butnotnecessarilyasufficientone.InGermany,acode-lawcountrywithlowinvestorprotectionrights,arela

3、tivelylargenumberofcompanieshavechosentovoluntarilyadoptIFRSpriorto2005.WeinvestigatewhetherGermancompaniesthathaveadoptedIFRSengagesignificantlylessinearningsmanagementcomparedtoGermancompaniesreportingunderGermangenerallyacceptedaccountingprinciples(GAAP),whilecontrollingforotherdi

4、fferencesinearningsmanagementincentives.Oursample,consistingofGermanlistedcompanies,contains636firm-yearobservationsrelatingtotheperiod1999–2001.OurresultssuggestthatIFRS-adoptersdonotpresentdifferentearningsmanagementbehaviorcomparedtocompaniesreportingunderGermanGAAP.Thesefindingsc

5、ontributetothecurrentdebateonwhetherhighqualitystandardsaresufficientandeffectiveincountrieswithweakinvestorprotectionrights.TheyindicatethatvoluntaryadoptersofIFRSinGermanycannotbeassociatedwithlowerearningsmanagement.1.IntroductionTheInternationalAccountingStandards(IAS),nowrenamed

6、asInternationalFinancialReportingStandards(IFRS),havebeendevelopedtoharmonizecorporateaccountingpracticeandtoanswertheneedforhighqualitystandardstobeadoptedin11theworld’smajorcapitalmarkets.Balletal.(2003)arguethatadoptinghighqualitystandardsmightbeanecessaryconditionforhighqualityin

7、formation,butnotnecessarilyasufficientone.ThispapercontributestothisdebatebyexaminingwhethertheadoptionofhighqualitystandardslikeIFRSisassociatedwithhighfinancialreportingquality.Inparticular,wequestionwhetherIFRSaresufficienttooverridemanagers’incentivestoengageinearningsmanagementa

8、ndaffecttheq