英语翻译1.IntroductionThe question we address is whether applica

英语翻译
1.Introduction
The question we address is whether application of International Accounting
Standards (IAS) is associated with higher accounting quality than application
of non-U.S.domestic standards.1 In particular,we investigate whether
accounting amounts of firms that apply IAS exhibit less earnings management,
more timely loss recognition,and higher value relevance than accounting
amounts of firms that apply domestic standards.The accounting
amounts that we compare result from the interaction of features of the
financial reporting system,which include accounting standards and their
interpretation,enforcement,and litigation.Because our interest is in the
quality of the accounting amounts that result from the financial reporting
system,we make no attempt to determine the relative contribution of each
of its features.We refer to the combined effect of the features of the financial
reporting system as the effect of application of IAS.Our results indicate
that firms applying IAS have higher accounting quality than firms that do
not and that accounting quality improves after firms adopt IAS.
A goal of the International Accounting Standards Committee (IASC),and
its successor body the International Accounting Standards Board (IASB),
is to develop an internationally acceptable set of high quality financial reporting
standards.To achieve this goal,the IASC and IASB have issued
principles-based standards,and taken steps to remove allowable accounting
alternatives and to require accounting measurements that better reflect a
firm’s economic position and performance.Accounting quality could increase
if these actions by standard setters limit management’s opportunistic
discretion in determining accounting amounts,for example,by managing
earnings.Accounting quality also could increase because of changes in the
financial reporting system contemporaneous with firms’ adoption of IAS,
for example,more rigorous enforcement.Thus,we predict that accounting
amounts based on IAS are of higher quality than those based on domestic
standards.
However,there are at least two reasons why our predictions may not be
borne out.First,IAS may be of lower quality than domestic standards.For
example,limiting managerial discretion relating to accounting alternatives
could eliminate a firm’s ability to report accounting measurements that are
more reflective of the firm’s economic position and performance.In addition,
the inherent flexibility in principles-based standards could providegreater opportunity for firms to manage earnings,thereby decreasing accounting
quality.Second,the effects of features of the financial reporting system
other than the standards themselves could eliminate any improvement
in accounting quality arising from higher quality accounting standards.This
could occur,for example,if enforcement of accounting standards is lax.

1.介绍
　　这个问题我们地址是否应用国际会计
　　标准(IAS)是伴随着更高的会计质量比的应用
　　其他的.国内标准.1特别是,我们研究是否
　　会计准则的公司申请数量少展览盈馀管理
　　更加及时确认损失和更高的价值相关性比会计学
　　应用到国内外大量的公司标准.会计
　　我们比较结果的数量从interactio
因为我们感兴趣的是
　　质量的会计的数量带来的财务报告
　　系统,我们没有试图确定的相对贡献值
　　它的特点.我们查阅的联合效果的特点,金融中心
　　报告系统的应用效果IAS.我们的结果显示
　　公司运用IAS有较高的质量比公司的会计
　　不会计质量提高后采用IAS公司.
　　国际的一个目标例如,更为严格的执行.因此,我们预测,会计
　　基于IAS是量较高的质量比那些立足于国内
　　标准.
　　然而,至少有两个原因让我们的预测可能不是
　　证实了.首先,IAS可能是低品质比国内的标准.为
　　例如,限制管理自由裁量权有关会计的替代品
　　一个公司的能力能够消除会计的测量值,报告
　　更能反映出公司的经济地位.
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