会计信息质量的研究【外文翻译】

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1、外文翻译原文SolutionsForMeasuringTheQualityOfTheAccountingInformationMaterialSource:http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1367050Author:AdelaDEACONUCrinaFILIP0AnuţaBUIGAInspiteoftheessentialrolethequalityoftheaccountinginformationhasinusers’decisionmakingonsoundgrounds,thisqualityisr

2、athercomplextoachieveandhardtodetect.ThesequalitativecharacteristicsaredifficulttospecifyandmonitorwithintheaccountingStandrizationandpractice.Moreover,theyaredifficulttoexamineevenwithinarchiveorexperimentalstudiesthatuseornotempiricaltestsTherefore,thisopichasbeenachallengeformanypapersin

3、theeconomicliterature.Mostofthepapershavetreatedthetopicfromtheaccountingtheoryandstandardizationperspective.Otherpapersanalysethequalityoftheinformationingeneral,fromaconceptualpointofview,andsuggestdefinitionsandclassificationsinordertodevelopnewassessmentmethodologies.quantifyingthequali

4、ty.Amongthesepapers,therearestudiesthatdemonstratetheextenttowhichthequalityofthepublishedaccountinginformationimpactsonthedecisionsoftheexternalusers,namelyinvestors,byanalysingthepublishedresults.Thesepapersfocusontheffectoftheaccountinginformationontheusers’decisions,byperformingempirica

5、ltests,byassessingthequalityoftheinformationaccordingtothesizeofthestatisticalcorrelationbetweenthepriceoftheactionandthepublishedaccountingindicators,onthebasisoftheefficientmarkethypothesis.Someotherstudiesrefertotheintrinsicqualityoftheinformationandtoitsinfluencemainlyontheagent’smanage

6、mentsystem.Tothispurpose,theyhaveaninternalapproach,usingmoredetailedinformationontheentity,identifyingqualitativecriteria,usingvariablesthatarerathernon-financialthanfinancial.Manyofthesestudiesrefertodecisionsupportsystems.Ourstudybelongstothecategoryofpapersthatanalysetheintrinsicquality

7、oftheaccountinginformation.Ittakesfurthertheconclusionsofthementionedauthors,tryingtomeasurethedegreeofqualityassuranceexpectedbytheusersofaccountinginformation.Itfocusesontheuseoftheaccountinginformationbythemanagersindecision-makingandonthe7extenttowhi