财务报表中披露与识别【外文翻译】

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1、本科毕业论文（设计）外文翻译题目财务报表附注信息披露的研究专业会计学外文出处SchoolofBusinessUniversityofWashington外文作者FrankHodge,JaneJollineauKennedyRecognitionversusdisclosureinfinancialstatementsABSTRACTResearchsuggeststhatinvestorsandcreditorsreactlessstronglytoinformationdisclosedinfootnotesthantoinf

2、ormationrecognizedonthefaceoffinancialstatements,dueatleastinparttocognitiveprocessinglimitations.Emergingtechnologies(e.g.,XBRL)thatfacilitatedirectedsearchesandsimultaneouspresentationofrelatedfinancialstatementandfootnoteinformationcouldpotentiallyalleviatetheseli

3、mitations.Weuseanexperimenttoinvestigatewhethertheuseofasearch-facilitatingtechnologyaffectshowindividualsreacttorecognitionversusdisclosureofstockoptioncompensation.Wefindthattheuseofsearch-facilitatingtechnologyreducesdifferencesinnonprofessionalinvestors’financial

4、performancejudgmentsandinvestmentdecisionscreatedbyrecognitionversusdisclosure.Additionally,weprovideevidencethatinvestorsperceivegreaterdifferencesinfinancialstatementreliabilitybetweenrecognitionanddisclosurewhentheyusesearch-facilitatingtechnology.Overall,ourfindi

5、ngssuggestthatsearch-facilitatingtechnologyimprovesthetransparencyoffinancialstatementinformationandthereforemayreduceincentivesforfirmstolobbyforortochoosefootnotedisclosuretominimizetheeffectsofnegativeinformation.Keywords:recognition;disclosure;transparency;XBRL.T

6、HEORYANDHYPOTHESESStandardSettingandRecognitionversusDisclosureTheFASB’sconceptualframeworkstatesthatanitemshouldberecognizedinthebodyofthefinancialstatementsonlyifit(1)meetsthedefinitionofafinancialelement(e.g.,asset,revenue);(2)ismeasurablewithsufficientreliability

7、;(3)isrelevanttousers’decisions;and(4)isreliableinthesenseofbeingrepresentationallyfaithful,verifiable,andneutral(SFACNo.5,para.63).Itemsthatfailtomeetoneormoreofthesecriteriaarecandidatesfordisclosure.AccordingtoJohnsonandStorey(1982),itemsprimarilyfailrecognitionte

8、stsduetouncertaintyabouttheitem’sexistenceoritsmonetaryvalue.Financialaccountingstandardsrarelyallowrecognitionanddisclosureasaccep