淺談對(duì)會(huì)計(jì)選擇的實(shí)證研究外文翻譯-會(huì)計(jì)審計(jì)(存儲(chǔ)版)
【正文】 影響（例如，決定延長(zhǎng)資產(chǎn)的使用壽命），其他的選擇（如涉及聚合與分類的）只對(duì)時(shí)期內(nèi)收入的組成部分有影響。會(huì)計(jì)選擇的范圍擴(kuò)大到包括經(jīng)營(yíng)決策者和其他決策者將提供更多的研究機(jī)會(huì)。s suggestion for more research on choices among accounting rules would be most effectively implemented in international settings. Some International Accounting Standards (IAS), for example, explicitly offer both a benchmark treatment and an allowed alternative. Consistent with the view that research on the choices among allowed alternatives under IAS would be of interest to external evaluators of financial reporting outes, an August 15, 1999 letter from SEC Chief Accountant Lynn Turner to the American Accounting Association invited research on firm characteristics associated with choices among the alternatives provided by IAS, and the frequency with which these alternatives are chosen.Source：Jennifer Francis. Discussion of Empirical Research on Accounting Choice[EB/OL].,20010206/20011024.譯文：淺談對(duì)會(huì)計(jì)選擇的實(shí)證研究會(huì)計(jì)選擇的定義很重要，因?yàn)樗岩唤M主題或現(xiàn)象進(jìn)行設(shè)限研究。 deferred tax valuation allowances to distinguish whether these estimates are more consistent with the intent of SFAS No. 109 (an implementation predicted by FLV39。s Definition of Accounting Choice.FLV’s decision to adopt an expansive view of accounting choice has several consequences for their paper. One consequence is that the demarcation between accounting choice and related research areas (voluntary disclosure, determinants of pensation, corporate governance) is not crisp. A second, very positive consequence is that FLV provide broad coverage of an important body of accounting research. By taking an expansive view of their topic, they are able to summarize and critique a material portion of the accounting research literature. Third, and perhaps most important for future research, their view of accounting method choice enpasses choices made in implementing accounting methods, in addition to choices among the methods themselves. My own view is that implementation issues offer more opportunities than do hard accounting choices for understanding the motivations for and consequences of accounting choice. Consideration of implementation decisions as key elements of accounting choice seems consistent with the behavior of several groups that evaluate financial reporting outes. For example, the Securities and Exchange Commission (SEC), charged with oversight of the United States financial reporting system, seems to focus more on implementation decisions than on accounting method choice. In particular, speeches by SEC missioners and staff do not focus on accounting method choice, but rather on implementation decisions (see, for example, Levitt [1998]). Recent SEC Staff Accounting Bulletins (SABs) also focus entirely on plex implementation issues of materiality judgments (SAB No. 99), timing and amounts of restructuring charges (SAB No. 100) and revenue recognition (SAB No. 101).The results of these studies have at least two implications which bear on FLV’s discussion. First, they suggest that it is not choice of rules or treatments within GAAP (such as LIFO versus FIFO) that shareholders, or parties presumptively acting in the interests of shareholders, find troublesome。 timing decisions (such as early or delayed adoption of a required accounting rule when flexibility in the timing of adoption exists)。s discussion, which directs attention to accounting choices made by managers. However, within their framework, managerial decisions can be viewed as trading off incentives connected with others (such as regulators or shareholders) who take an interes
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