英语翻译ABSTRACTWe examine whether application of International Accounting Standards(IAS) is associated with higher accounting quality.The application of IASreflects combined effects of features of the financial reporting system,includingstandard

英语翻译ABSTRACTWe examine whether application of International Accounting Standards(IAS) is associated with higher accounting quality.The application of IASreflects combined effects of features of the financial reporting system,includingstandard
英语翻译
ABSTRACT
We examine whether application of International Accounting Standards
(IAS) is associated with higher accounting quality.The application of IAS
reflects combined effects of features of the financial reporting system,including
standards,their interpretation,enforcement,and litigation.We find
that firms applying IAS from 21 countries generally evidence less earnings
management,more timely loss recognition,and more value relevance of accounting
amounts than do matched sample firms applying non-U.S.domestic
standards.Differences in accounting quality between the two groups of firms
in the period before the IAS firms adopt IAS do not account for the postadoption
differences.Firms applying IAS generally evidence an improvement
in accounting quality between the pre- and postadoption periods.Although
we cannot be sure our findings are attributable to the change in the financial
reporting system rather than to changes in firms’ incentives and the economic
environment,we include research design features to mitigate effects of both.
有谁又整片的翻译，或者有关会计报告质量的外文和翻译。

英语翻译ABSTRACTWe examine whether application of International Accounting Standards(IAS) is associated with higher accounting quality.The application of IASreflects combined effects of features of the financial reporting system,includingstandard
文摘
我们能否应用国际会计标准
(IAS)是伴随着更高的会计质量.会计准则的应用
综合作用的特征反映的财务报告制度,包括
标准,他们的解释、执法、行政诉讼.我们发现
公司采用国际会计准则从21个国家的证据少的收入.通常
管理,更及时确认损失,创造更大的价值相关性的会计
数量比匹配应用在样本公司.国内
标准.会计质量之间的差异:两组的公司
在这个时期的IAS公司之前采取IAS不能解释这个postadoption
差异.公司运用IAS一般证据一种进步
在会计质量之间的售前和postadoption时期.虽然
我们无法确定我们的发现是由于变化在金融
报告系统,而不是改变企业的激励和经济
环境,我们包括研究设计特点,减轻影响的两个.
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