取证于商誉会计的财务报表附注披露与价值相关性的识别【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目Thevalue-relevanceoffinancialstatementrecognitionversusnotedisclosure:evidencefromgoodwillaccounting外文出处EuropeanAccountingReview,2009(1):123-140外文作者AlJifri,khaledCitron,David原文：TheValue-RelevanceofFinancialStatementRecognitionVersusNoteDisclosure:EvidenceFromG

2、oodwillAccountingABSTRACTTherelativesignificanceoffinancialstatementrecognitionandnotedisclosureisanimportantissueforaccountingregulators,preparersandauditors.Whilestandard-settersprioritiesfinancialrecognitionoverdisclosure,theempiricalevidenceonthevalue-relevanceofnotedisclos

3、uresismixed.Thisispartlyduetotheseveremethodologicalproblemsinherentincomparingthetwomodesofpresentation.ThispaperexaminesthisissueinanewcontextbyexploitingtheUKregulatoryenvironmentwhereoldpre-FRS10goodwillcontinuestobedisclosedinthenotestotheaccountsatthesametimeasnewpost-FRS

4、10goodwilliscapitalized.Itthususesawithin-firmresearchmethodtoexaminetherelativesignificanceofthetwogoodwillamounts.Theanalysisisbasedonasampleof243non-financialfirmscontainingamountsofbothrecognizedanddisclosedgoodwillintheir2002financialstatements.Bothvariablesaresignificantl

5、yassociatedwithshareprice.Inaddition,forfirmsengaginginR&D,thereisnosignificantdifferencebetweenthecontributionsofdisclosedandrecognizedgoodwillinexplainingmarketvalue,aresultconsistentwiththemarketsefficientlyincorporatinggoodwillinformationirrespectiveofwhereitappearsintheann

6、ualreport.11Thispaperexamineswhetherthemarketvaluesgoodwilldisclosedonlyinthenotestotheaccountsequivalentlytogoodwillrecognizedinthebalancesheet.ItexploitstheuniqueUKregulatoryframeworkinwhichaccountingforgoodwillmovedfromnotedisclosuretobalancesheetrecognition.Thiscontextenabl

7、esthestudytocontributetotherecognitionvs.disclosuredebatewithoutencounteringtheself-selectionbiasintroducedwhenfirmshaveachoiceaboutthereportingmethodortheinfluenceofcontemporaneouseventsifrecognizedanddisclosedamountsareobservedatdifferentpointsintime.Thisissueisimportantforan

8、umberofreasons.Firstly,thequestionastowhethersharepric