会计准则对会计信息质量的影响【外文翻译】

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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TheEffectsofAccountingStandardSettingonAccountingQuality外文出处UniversityofWisconsin外文作者MarkKohlbeckandTerryWarfield原文：TheEffectsofAccountingStandardSettingonAccountingQualityAbstractWeinvestigatetheaccountingqualityattributesofnineteengeneralpurposeaccou

2、ntingstandardsimplementedoverthepastthirtyyears.OurresearchistimelygivenrecentcriticismofU.S.standardsetting,withinthecontextofinternationalconvergence.EvidenceonhowU.S.accountingstandardsimpactaccountingqualityhelpsevaluatetheoverallstandardsettingprocess.Whilewefindnodifferencesinearningsfor

3、ecastdispersionorpersistencebeforeandafteraccountingstandardsimplementedduringthisperiod,analystforecasterrorsdecreasefollowingnewstandardsconsistentwithimprovedinformationenvironmentsfortheanalyststoforecastearnings.Earningsresponsecoefficients(ERCs)andaccrualqualitydecrease,butthevaluereleva

4、nceofthebalancesheetincreases,consistentwiththetrendtowardanasset/liabilityfocusofaccountingstandards.TheseresultsareconsistentwithFASB’sadherencetodefinitionsofassetsandliabilities(abalancesheetfocus)andenhanceddisclosuresinimplementingstandardsduringthisperiod.Thus,weprovideevidencebasedonex

5、istingstandardsthatcanbeusedtoassessthemeritsoftheU.S.standardsettingandtoevaluateproposalsonthedirectionoffuturestandardsetting.KeyWords:AccountingQuality,AccountingStandardSetting.GAAP1IntroductionWeinvestigatetheimpactofstandard-settingoverthepast30yearsonvariousattributesofaccountingdata.T

6、heattributesexaminedarecommonlyassociatedwiththequalityofaccountingreports.Specifically,weexaminetheimpactofnineteenaccountingstandardspromulgatedbytheFinancialAccountingStandardsBoard(FASB)onvariousaccountingqualitymetrics.Understandinghowaccountingstandardsimpactaccountingqualityisimportantf

7、orevaluatingthestandardsettingprocess.Twoeventsmotivateourresearch.First,GenerallyAcceptedAccounting13Principles(GAAP)havecomeunderincreasedcriticismasacontributingfactorinseveralrecentaccountingandbusinessfailures.Criticsarguethatthest