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1、本科毕业论文（设计）外文翻译题目我国上市公司资产质量信息的披露研究专业会计学外文题目Limitedattention,InformationDisclosureandFinancialReporting外文出处FisherCollegeofBusiness外文作者DavidHirshleiferandSiewHongTeoh原文：Limitedattention,InformationDisclosureandFinancialReportingAbstractThispapermodelsfirms’choicesbetweenalterna
2、tivemeansofpresentinginformation,andtheeffectsofdifferentpresentationsonmarketpriceswheninvestorshavelimitedattentionandprocessingpower.Inamarketequilibriumwithpartiallyattentiveinvestors,weexaminetheeffectsofalternative:levelsofdiscretioninproformaearningsdisclosure,methods
3、ofaccountingforemployeeoptioncompensation,anddegreesofaggregationinreporting.Wederiveempiricalimplicationsrelatingproformaadjustments,optioncompensation,thegrowth,persistence,andinformativenessofearnings,short-runmanagerialincentives,andotherfirmcharacteristicstostockpricere
4、actions,misevaluation,long-runabnormalreturns,andcorporatedecisions.KeyWords:limitedattention,behavioralaccounting,investorpsychology,capitalmarkets,accountingregulation,disclosure,marketefficiency1IntroductionFirmsandregulatorscarenotjustabouttheinformationmadepubliclyavail
5、abletoinvestors,buttheforminwhichitisrevealed.Oneissueofgreatconcerntopractitionersiswhetherinformationitemsshouldberecognizedaspartofearnings,ormerelydisclosedasafootnote.Anotheristheprominencewithwhichdifferentkindsofinformationaredisplayedinfinancialstatements.Thereisalso
6、intenseconcernastotheformofdisclosure,evenwhentheinformationcontentofthealternativeformatsisidentical.Evidentlyregulatorsandcommentatorsthinkthatinvestorsareimperfectprocessorsofpubliclyavailableinformation.Suchconcernsarereflectedinthestructureofaccountingregulation,andinpo
7、liticallychargeddebatesoversuchissuesasmergeraccounting,whetheremployeeoptioncompensationshouldbeexpensed,andtowhatextentfirmsshouldbefreetomakeproformadisclosuresthatdifferfromGAAPdefinitionsofearnings.12Incontrast,inexistinganalyticresearchonfinancialreporting,thechoicebet
8、weenrecognitionversusdisclosure,andbetweenequivalentformsofdisclosureorrepo
