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ID:346217
大小:48.50 KB
页数:11页
时间:2017-07-26
《取证于商誉会计的财务报表附注披露与价值相关性的识别【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译外文题目Thevalue-relevanceoffinancialstatementrecognitionversusnotedisclosure:evidencefromgoodwillaccounting外文出处EuropeanAccountingReview,2009(1):123-140外文作者AlJifri,khaledCitron,David原文:TheValue-RelevanceofFinancialStatementRecognitionVersusNoteDisclosure:EvidenceFromGoodwillAccountingABS
2、TRACTTherelativesignificanceoffinancialstatementrecognitionandnotedisclosureisanimportantissueforaccountingregulators,preparersandauditors.Whilestandard-settersprioritiesfinancialrecognitionoverdisclosure,theempiricalevidenceonthevalue-relevanceofnotedisclosuresismixed.Thisispartlyduetothesevereme
3、thodologicalproblemsinherentincomparingthetwomodesofpresentation.ThispaperexaminesthisissueinanewcontextbyexploitingtheUKregulatoryenvironmentwhereoldpre-FRS10goodwillcontinuestobedisclosedinthenotestotheaccountsatthesametimeasnewpost-FRS10goodwilliscapitalized.Itthususesawithin-firmresearchmethod
4、toexaminetherelativesignificanceofthetwogoodwillamounts.Theanalysisisbasedonasampleof243non-financialfirmscontainingamountsofbothrecognizedanddisclosedgoodwillintheir2002financialstatements.Bothvariablesaresignificantlyassociatedwithshareprice.Inaddition,forfirmsengaginginR&D,thereisnosignificantd
5、ifferencebetweenthecontributionsofdisclosedandrecognizedgoodwillinexplainingmarketvalue,aresultconsistentwiththemarketsefficientlyincorporatinggoodwillinformationirrespectiveofwhereitappearsintheannualreport.11Thispaperexamineswhetherthemarketvaluesgoodwilldisclosedonlyinthenotestotheaccountsequiv
6、alentlytogoodwillrecognizedinthebalancesheet.ItexploitstheuniqueUKregulatoryframeworkinwhichaccountingforgoodwillmovedfromnotedisclosuretobalancesheetrecognition.Thiscontextenablesthestudytocontributetotherecognitionvs.disclosuredebatewithoutencounteringtheself-selectionbiasintroducedwhenfirmshave
7、achoiceaboutthereportingmethodortheinfluenceofcontemporaneouseventsifrecognizedanddisclosedamountsareobservedatdifferentpointsintime.Thisissueisimportantforanumberofreasons.Firstly,thequestionastowhethersharepric
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