作业帮英语翻译, 请高手帮忙, 跪谢~~
来源：学生作业帮 编辑：拍题作业网作业帮 分类：英语作业 时间：2024/04/25 18:16:00
英语翻译, 请高手帮忙, 跪谢~~
Using alternate measures of fees paid to auditors that capture the extent of financial dependence of a given client to an auditor, we find a statistically negative relation between auditor independence and earnings quality.The cluster of firms with the most pronounced negative association is characterized by low market capitalization, high growth prospects, less independent boards, low institutional holdings, and high insider holdings. For these firms the auditor appears to be playing a key role in the governance process to limit abnormal accrual choices. Similar to Reynolds and Francis(2001), our results are consistent with reputation concerns being the primary determinant of auditor behavior with respect to limiting unusual accounting choices of client firms.
不要机器翻译的,积分我会再追加, 悬赏第一次最高才100呢, 呵呵~~
谢谢各位高手们~~
Using alternate measures of fees paid to auditors that capture the extent of financial dependence of a given client to an auditor, we find a statistically negative relation between auditor independence and earnings quality.The cluster of firms with the most pronounced negative association is characterized by low market capitalization, high growth prospects, less independent boards, low institutional holdings, and high insider holdings. For these firms the auditor appears to be playing a key role in the governance process to limit abnormal accrual choices. Similar to Reynolds and Francis(2001), our results are consistent with reputation concerns being the primary determinant of auditor behavior with respect to limiting unusual accounting choices of client firms.
不要机器翻译的,积分我会再追加, 悬赏第一次最高才100呢, 呵呵~~
谢谢各位高手们~~
当我们使用另一种计算支出给审计师的费用的办法,以体现给定客户对于某位审计师的依赖程度时,发现统计而言,审计师依赖与收益质量之间是否定关系.否定关联最为显著的一组公司,其特征是市场资本总值低,增长空间大,董事会独立性不强,机构持股少,内部持股多.审计师在限制这类公司进行异常获利选择的治理过程中似乎起了关键作用.与Reynolds and Francis公司2001年的报告相似,我们得出的结果表明,就限制客户公司的异常会计选择而言,审计师行为的首要决定因素是对声誉的关注.