或有事项会计核算及信息披露外文文献翻译.docx
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或有事项会计核算及信息披露外文文献翻译.docx
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或有事项会计核算及信息披露外文文献翻译
或有事项会计核算及信息披露外文文献翻译
毕设附件:
外文文献原文及译文
文献出处:
MartinR.Theresearchofcontingenciesaccountinginformationdisclosure[J].
Academyofmanagementreview,2016,1(3):
540-557.
原文
Theresearchofcontingenciesaccountinginformationdisclosure
MartinR
Abstract
Uncertaintyisabsolute,determineisrelative,asformerusTreasurysecretaryrubinsaid:
"theonlycertaintyisuncertaintyintheworld",sodoestheaccountingprocess.Orhaveaccountingforuncertaintyasabranchofaccounting,moreandmoreattentionofthetheoryandpractice.Informationtheonlywaytheaccountinginformationuserstoobtainorcontingenciesforinformationdisclosure,namelyenterprisedisclosuredecisionsdirectlyaffectthequalityandquantityoftheinvestors.Orthelackofaccountinginformationdisclosuretheory,thelackofspecification,influenceofserious,theaccountinginformationdisclosureisverynecessarytoresearchorcontingencies.
Keywords:
ormatters;accountinginformationdisclosure;uncertainty
1Introduction
Ormattersofaccountinginformationhavehadahugeimpactoncorporatebalancesheetsandconcealment,sotheaccountinginformationdisclosureisaveryimportantspecificationorcontingencies.Inrecentyears,thebusinessthebadeffectcausedbymishandlingorcontingencies,stemsfromthelistedcompanynottodiscloseornottimelydisclosureofaccountinginformationorcontingencies.Atpresentaboutaccountinginformationdisclosureoftherelevantspecificationorcontingenciesisstillimperfect,inadequatepenalties;maketheenterprisehaveanincentivetousesystemvulnerabilitiesorirregularitiesbyearningsmanagement.Somehidedisclosureoflistedcompaniescanproduceadverseeffecttotheenterpriseofpendinglitigation,guarantee,suchasnews,inordertomaintainthecorporateimage.Businesshasthecharacteristicsofuncertainorcontingencies,thebusinessprocessneedsexpertsworkinvolvingprofessionaljudgmentandevenuse.Informationdisclosureorcontingenciesarewidespreadtypesofdisclosureisnotstandard,the"possibility"standardjudgmentbasedoninsufficient,inadequatedisclosuredispersedanddisclosureisnottimely.Howtostandardizeaccountinginformationdisclosureorcontingencies
thispairofenterprises,investorsandthestockmarketinfluenceisamajorproblemwithrealisticsignificance.
2Literaturereview
Knight(Knight)firstsuggestedtheproblemofuncertainty,animportantstepintheresearchofuncertainty.EconomistKennetharrow.Hall,salt,andhazeltenguncertaintyduetomakeasignificantcontributiontotheeconomictheory,andwasawardedtheNobelPrizeineconomics,theresultinguncertaintyresearchdeveloprapidly.Jack.Hersh,publishedin2000,authorfirstanalysisofuncertaintyandinformationwillbetheresultoftheuncertaintyassociatedwithintheframeworkofunifiedtoasatisfactory.AfamousaccountingatWapatofirstproposedtheconceptof"accountinghypothesis",theuncertaintyofthefutureaccountingproblemshaveaprofoundimpact.Hendricksonthink,uncertaintyofeconomicactivitywillmakeaccounting"inter-temporal"uncertainty,inthecurrentaccountingtreatmentshouldbetheresultoftheeconomicactivityinthefutureto"estimate",theideaofuncertaintyforthefutureresearchprovidesvaluableclues.Backyard(Wildman)wroteinthefutureofthefinancialreport:
colormethod"toestablishfivelayersofcolorreportmodel,theuncertaintyofeconomicbusinessaccountingtreatmenthavegreatsignificance.Uncertaintyaboutaccountingandinformationdisclosure,Nikolaou(2005)pointsout,ortherearematterswillaffecttheeffectivenessoftheaccountinginformationsystem,intheinternalcontrolandsupervisionshouldbeattentiontotheparticularityofbusinessorsomethingsimilar.Daniel(2006)arguethatinformationdisclosurequalitycanproduceadditionalvaluetotheenterprise,thequalityoftheinformationdisclosurewillhelpenhancethecorporateimage,corporatefinancing.Einkorn(2008)studieshaveshownthatvoluntarydisclosureprobabilitytomaintainnonmonotonicrelationshipwithmandatorydisclosureofinformationquality,encouragethevoluntarydisclosureofinformationtothequalityofinformationdisclosure.Alan(2008)fromtheaccountingperspective,whethershouldrecordallorcontingenciesthatshouldbedisclosedinthenotesormattersrelatedtodecision-making,accountinginformationdisclosureprinciple.InordertomeetthepointsLoot(2012)bybuildingamodeltoprovetheimportanceofaccountinguncertaintyinbusinessvaluation,pointsoutthattheenterpriseevaluationsystemshouldconsidertheriskanduncertainty.
Stiglerwillorhavemattersasmoderateuncertaineconomicbusiness,andinthebook,thispaperdiscussestheaccountingorcontingencies,pointsoutexistingproblemsandprovides
Suggestions,thebookisorhasmadegreatcontributiontotheresearch.Nashwillbeuncertaintyasseveralproblemsofthecurrentfinancialaccountingresearch,pointedoutabouttheuncertaintyofthemeasurementproblemisoneoftheimpactonthetraditionalfinancialaccountingmode.ZellpaperanalyzedtheuncertaintyandtheoriginofChineseaccounting,andanalysisthereasonoftheuncertaintyinaccounting.Hall(2011)arguethatthedefectsofaccountingitselfandrelyonmonetarymeasurementassumptionswillleadtouncertainty,leadingtodistortionofaccountinginformation.Hestressedthatdealingwithaccountingtheoryconceptsupdatedtofundamentallycontrolthedistortionofaccountinginformation.Salt(2015)discussestheuncertaintyandanalyzesthereasons,todefinetheconceptofuncertainty,andanalyzetheuncertaintyofmeasurementandpreventionmeasuresareexpounded.Franknevercertaintyonthequalityoftheauditinformation,analyzestheconnotationofuncertaintyanduncertaintyexistingintheaudit.Pointsoutthattheuncertaintyisobjectiveexistence,andinfluenceontheauditinformation,atthesametimereducestheguaranteedegreeofauditors.Theinfluenceoftheaccountinginformationaboutorcontingencies.
3Theoreticalbases
3.1Thebasiccontentofuncertaintyaccounting
Orhaveissueswillscorebelongstotheuncertaintyaccounting,soaccountingresearchorcontingenciesbeforeitisnecessarytocleartheuncertaintyaccountingrelatedcontent,includingdefinethemeaningofuncertainmatters,uncertaintyaccountingconceptofinterpretation,uncertaintyinsuchaspectsasrecognition,measurementandpresentationofcharacteristicsanalysis,etc.
(1)Uncertainevents
Orhaveitemsbelongedtouncertainmatters,bothhavethebiggestcharacteristicis"notsure".Uncertaintyaccountingaccordingtothesourcecanbedividedintoexogenousandendogenousuncertainty.Theformermainlyincludestheuncertaintyoffinancialaccountinginformationsystem,includingtheaccountingobject,accountingassumptionsandaccountingenvironment;Thelattermainlyreferstotheuncertaintyoffinancialandaccountinginformationprocessingprocess,includingtheprincipleofaccountingstandards,accounting,andaccountingpersonnel.Affecttheeconomicbusinessaccountinguncertaintyphenomenon,thusconstitutedifferentuncertainmatters.
(2)Uncertaintyaccounting
Uncertaintyaccountingisanimportantpartoffinancialaccounting,itisuniqueintheuncertaineconomicbusinessaccountingscope,toexpandthefinancialaccountingresearchcategory,andthefinancialaccountingsystemisofgreatsignificance.Uncertaintyaccountingresearchpurposeistoreducetheinfluenceofuncertaintyontheaccountinginformationusers,andimprovethequalityofaccountinginformation,tohelpinformationuserstomaketherightdecisions.Mattersaccordingtotheuncertaintyoftheimpactofthefinancialstatementsofthecurrentuncertaineconomicbusinesscanbedividedintolow,mediumandhighthreecategories.3.2Thecharacteristicsofuncertaintyaccounting
Uncertaintyaccountingobjectofstudyhasthecharacteristicsof"uncertainty",giventhelimitationsofcognitive,differententerprisesonthesameuncertaintywillbedifferentiatedaccountingbusinessprocessing.Therefore,theuncertaintyofaccountingobject,accountingprocessthereareelastic,eventuallyleadtotheoutputoftheaccountinginformationiselastic.
(1)Accountingconfirmthereiselastic
Uncertaintyaccountingattheheartoftheproblemisthatdeterminethefutureeconomicbenefitsassociatedwithuncertaineconomicbusinessandwhethertherisktransfer.Notsurepaymoreattentiontotheprincipleofcautionintheaccountingtreatment,requestflowgivefullconsiderationtothefutureeconomicbenefits.Whenrecognizedasliabilitiesattheoutflowofeconomicbenefits,theeconomicinterestsofthefuturebasicdetermininginflowrecognizedasassets.Generally,low-degreeuncertaineconomicbusinessandmorelikelytomoderateuncertaintyofeconomicbusinessintheeventofaconfirmed,andahighlyuncertaineconomicbusinessandlesslikelytomoderateeconomicbusinessuncertaintyisnotconfirmed.Andoneofthe"basicassurance","probably"suchasthepossibilityofjudgmentiselastic,subjectivejudgmentisneeded,butadirectimpactonaccountingconfirmation.
(2)Theaccountingmeasurementiselastic
Asuncertaineconomicbusiness,theamountofinitialrecognitionandsubsequentmeasurementinvolvestheestimationandjudgment,andtoconsiderthefuturerisk,uncertainties,andthetimevalueofmoneyandotherfactors,confirmtheamountontheenterpriseautonomy.Suchasproductqualitytoensuretheprovisionofproportiongenerallybedeterminedbytheenterpriseaccordingtooneselfcircumstance;Disposalcostsgene
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