2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、1本科畢業(yè)論文（設計）外文翻譯外文題目Thevaluerelevanceoffinancialstatementrecognitionversusnotedisclosure:evidencefromgoodwillaccounting外文出處EuropeanAccountingReview2009(1):123140外文作者AlJifrikhaledCitronDavid原文：原文：TheValueRelevanceofFinanci

2、alStatementRecognitionVersusNoteDisclosure:EvidenceFromGoodwillAccountingABSTRACTTherelativesignificanceoffinancialstatementrecognitionnotedisclosureisanimptantissuefaccountingregulatspreparersaudits.Whilestardsetterspri

3、itiesfinancialrecognitionoverdisclosuretheempiricalevidenceonthevaluerelevanceofnotedisclosuresismixed.Thisispartlyduetotheseveremethodologicalproblemsinherentincomparingthetwomodesofpresentation.Thispaperexaminesthisiss

4、ueinanewcontextbyexploitingtheUKregulatyenvironmentwhereoldpreFRS10goodwillcontinuestobedisclosedinthenotestotheaccountsatthesametimeasnewpostFRS10goodwilliscapitalized.Itthususesawithinfirmresearchmethodtoexaminetherela

5、tivesignificanceofthetwogoodwillamounts.Theanalysisisbasedonasampleof243nonfinancialfirmscontainingamountsofbothrecognizeddisclosedgoodwillintheir2002financialstatements.Bothvariablesaresignificantlyassociatedwithsharepr

6、ice.InadditionffirmsengaginginRDavisFridayetal.1999Ahmedetal.2006).Oneoftheseisifinvestsinappropriatelyundervaluedisclosedamountseitherthroughlackofexpertiseduetothecostofprocessingnoteinfmation.Secondlyrecognitionmayimp

7、lygreaterrelevancereliabilityinwhichcaseuserscrectlyassignlowerweighttodisclosedamounts.Fexampleauditsmanagementmayrequiremestringentstardsfrecognizedvalues.Intheabsenceofacleartheyrelatingtodisclosuresthispaperseekstopr

8、ovideempiricalevidenceastowhetherthesetwomodesofreptinghaveadifferentialeffectonshareprices.Secondlygoodwillaccountingisitselfacontroversialissuewithstardsetterschangingrequiredaccountingmethodsonaregularbasis.Manystudie

9、shaveinvestigatedthevaluerelevanceofrecognizedgoodwillamounts(fexampleMcCarthySchneider1995BarthClinch1996Jenningsetal.1996GodfreyKoh2001).MerecentlytheintroductionofSFAS142(FASB2001)intheUSAhastriggeredresearchintowheth

10、erthenewstardhasimprovedthereliabilityofrecognizedgoodwillamounts.ResultsaremixedwithAhmedGuler(2007)findingthatithaswhileChambers(2007)hascontraryresults.Otherstudies(e.g.BeattyWeber2006Guler2007)findthatmanagementincen

11、tivescpategovernancestructuresaffecttherecognitionofimpairmentgesunderSFAS142.Whilethesestudieshavefocusedonthevaluerelevanceofgoodwillrecognizedonthefaceofthefinancialstatementsthispaperinvestigateswhetheraccountingfgoo

12、dwillvianotedisclosurevs.financialstatementrecognitionaffectsinvests’decisionsafeatureofgoodwillaccountingnotexaminedhitherto.Thepaperaddressessomekeymethodologicalproblemsinherentinresearchingthisissue.Itexaminesthediff

13、erentialmarketvaluationofgoodwillinthenotesvs.thatinthebalancesheetinacontextinwhichfirmsfirstlyhadnochoiceaboutthemethodofreptingthuseliminatingtheselfionproblemsecondlyinwhichbothsetsofamountsarereptedatthesametimesoth

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