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时间:2018-05-12
《关于欧盟强制执行国际财务报告准则对会计信息质量影响的调查:来自意大利的证据【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InvestigatingtheEffectsoftheEUMandatoryAdoptionofIFRSonAccountingQuality:EvidencefromItaly外文出处InternationalJournalofBusinessandManagement外文作者PaolaPaglietti原文:InvestigatingtheEffectsoftheEUMandatoryAdoptionofIFRSonAccountingQuality:EvidencefromItalyAbstractTheEuropeanCommun
2、ityRegulationNo.1606/2002requiredallEUlistedcompaniestopreparetheirconsolidatedfinancialstatementsinaccordancewithIFRSasfrom1January2005.ThispaperstudiestheimpactoftheIFRSmandatoryadoptioninatypicalcode-lawEuropeancountrysuchasItaly.Itaimstoinvestigatehowandwhethertheaccountinginformationqu
3、alitychangesfollowingIFRSimplementation.Thefocusisonvaluerelevancewhichisconsideredasoneofthebasicattributesofaccountingquality.Anempiricalanalysisisperformedonasampleof960firm-yearobservationsconcerningItalianlistedcompaniesobservedfrom2002to2007.Resultsconfirmtheexpectedoverallincreaseint
4、hevaluerelevanceunderIFRS.TheresearchalsodocumentschangesinItaly’scountry-specificfactorsintheperiodsurroundingIFRSadoptionthatmaycontributetoanimprovementinaccountingquality.Suchaconcernisconsistentwithpreviousliteraturesupportingtheideathataccountingqualitydoesnotdependonlyonthehighqualit
5、yofaccountingstandards,butitisalsoafunctionofthecountry’scomplexinstitutionalsetting.IntroductionIn2002,theParliamentandtheCounciloftheEuropeanUnion(EU)approveda5Regulation(No.1606/2002)requiringalllistedcompaniesintheEUtousetheInternationalFinancialReportingStandards(IFRS)issuedbytheIntern
6、ationalAccountingStandardsBoard(IASB)forthepreparationoftheirconsolidatedfinancialstatementsfrom1January2005onwards.Memberstateshavetheoptiontoextendthisrequirementtoindividualcompanyaccountsandtoconsolidatedaccountsofnon-listedcompanies.(Note1)OneofIASB’smaingoalsistodevelopasinglesetofacc
7、ountingstandardsthat,iffollowed,requirescompaniestoreport“highquality,transparentandcomparableinformationinfinancialstatements”.(Note2)EvidenceofhigheraccountingqualityhasbeeninterpretedbyBarth,LandsmanandLang(2008)fortheIFRS-adoptingfirmswhoexhibitlesse
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