财务报表中披露与识别[文献翻译]

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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,JaneJollineauKennedyRecognitionversusdisclosureinfinancialstatementsABSTRACTResearchsuggeststhatinvestorsandcreditorsreactlessstronglytoinformationdisclosedinfootnotesthantoinformationrecognizedon

2、thefaceoffinancialstatements,dueatleastinparttocognitiveprocessinglimitations.Emergingtechnologies(e.g.,XBRL)thatfacilitatedirectedsearchesandsimultaneouspresentationofrelatedfinancialstatementandfootnoteinformationcouldpotentiallyalleviatetheselimitations.Weuseanexperimenttoinvestigate

3、whethertheuseofasearch-facilitatingtechnologyaffectshowindividualsreacttorecognitionversusdisclosureofstockoptioncompensation.Wefindthattheuseofsearch-facilitatingtechnologyreducesdifferencesinnonprofessionalinvestors’financialperformancejudgmentsandinvestmentdecisionscreatedbyrecogniti

4、onversusdisclosure.Additionally,weprovideevidencethatinvestorsperceivegreaterdifferencesinfinancialstatementreliabilitybetweenrecognitionanddisclosurewhentheyusesearch-facilitatingtechnology.Overall,ourfindingssuggestthatsearch-facilitatingtechnologyimprovesthetransparencyoffinancialsta

5、tementinformationandthereforemayreduceincentivesforfirmstolobbyforortochoosefootnotedisclosuretominimizetheeffectsofnegativeinformation.Keywords:recognition;disclosure;transparency;XBRL.THEORYANDHYPOTHESESStandardSettingandRecognitionversusDisclosureTheFASB’sconceptualframeworkstatestha

6、tanitemshouldberecognizedinthebodyofthefinancialstatementsonlyifit(1)meetsthedefinitionofafinancialelement(e.g.,asset,revenue);(2)ismeasurablewithsufficientreliability;(3)isrelevanttousers’decisions;and(4)isreliableinthesenseofbeingrepresentationallyfaithful,verifiable,andneutral(SFACNo

7、.5,para.63).Itemsthatfailtomeetoneormoreofthesecriteriaarecandidatesfordisclosure.AccordingtoJohnsonandStorey(1982),itemsprimarilyfailrecognitiontestsduetouncertaintyabouttheitem’sexistenceoritsmonetaryvalue.Financialaccountingstandardsrarelyallowrecognitionanddisclosureasaccep