制造企业特性：财务报表附注披露的分析【外文翻译】

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1、外文文献翻译译文原文：ManufacturingCorporateIdentities:AnAnalysisofFinancialStatementFootnoteDisclosuresFinancialreportingoforganizationalperformanceisfacilitatedprimarilythroughfinancialstatementsandtherelatedsupplementaldisclosuresfoundintheannualreportorForm10-K.Standardizedfinancialstate

2、ments,suchastheincomestatement,balancesheetandstatementofcashflows,aremostlyuniforminformatandthusprovideforinter-firmcomparisonsofvariousfinancialmetrics.This“boilerplate”formatprovidesforsimple“netincome”or“currentassets”comparisonsbetweenfirmsgiventheuniformityofthecontentconta

3、inedwithineachfinancialstatement;however,therearesupplementaldisclosurescontainedwithinthesereportsthatshouldprovideadditionalinformationtoilluminateandtherebyenhancethefinancialstatementcontent.WepreviouslystudiedaMcDonald-izedorscriptedboilerplatediscourseinplaceforcorporatefina

4、ncialreportingthatextendedbeyondthefinancialstatementformat(Hillon&Smith,2004).Duetothelackofspecificrequirementsonmanagementdiscussionandanalysisandfinancialdisclosurefootnoteformatting,theprevailingtheoryonorganizationalidentitysuggeststhatfirmsshouldusefinancialnarrativestodiff

5、erentiatethemselvesfromtheircompetitorstherebymanufacturingtheircorporateidentity.Giventhis,weexpectedtofindawidearrayofsupplementalreportingcontentthatwasalsoasuniqueanddifferentiableasthefirmsthemselves.TotestthisweobtainedarandomsamplefromtheS&P500Indexoffirmsandexaminedthefreq

6、uencydistributionsofthenumberoffootnotesandrelatedpagenumbertotalscontainedineachofthesupplementalfinancialfootnotedisclosuresfromeachfirmwithinoursample.Wefoundaclusteringtendency,whichissuggestiveofahomogeneousratherthanheterogeneousfirmidentity.Wenextperformedacontentanalysisof

7、thesupplementalfootnotedisclosures.Whenwecategorizedthefootnotesbyactualtitleusingthefirmwiththefewestnumberof15footnotesastheminimum,over70%ofthesamplefirmshadidenticalorsimilarfootnotetitles.Wethenanalyzedtherelatedfootnotecontentandfoundanevenstrongerrelationshipwithover90%ofth

8、efirmsreportingthesameorsimilarco