關(guān)于上市公司財(cái)務(wù)報(bào)告透明度的研究的外文翻譯-展示頁
2025-05-27 16:01本頁面
【正文】 of transparency. However, empirical studies show that the corporate governance structure and corporate related party relationships have a significant impact on transparency in financial reporting. Reasonable corporate governance structure to promote the pany’s financial information more transparent, the analysis can also be derived from the interpretation of the related party relationships and related party transactions disclosure of useful information. The second layer: Recognition and Measurement layer transparency to reflect the economic impact of the recognition and measurement of transactions and events, whether the relevant accounting standards to provide enough information. This level of transparency requires analysis of the confirmation of measurement methods used by those who judge the pany whether it is appropriate, parable with the other businesses in the same industry. Even if the accounting policies used by the external audit institution recognized panies, financial analysis also need to exercise independent judgment. Such as certified public accountant according to the specific provisions of the Accounting Standards, Accreditation of business will be a longterm leases are recognized as a finance lease, but does not necessarily mean that this treatment to ply with the substance over form principle. The analysis not only to understand the accounting policies used by the enterprises, but also clear how to use these accounting principles and methods. If the level of information to understand the occlusion will result in the analyst can not determine whether the accounting policies used by the pany at the right period to properly reflect the transactions and events. The third layer: the transparency of professional judgment. The use of accounting policies often need a number of the economic impact of management transactions, time, and the uncertainty of estimates and judgments of this layer on the management of professional judgment and the transparency of the accounting estimates, which reflects the accounting recognition and measurement of another aspects. The analyst must understand the basic assumptions of the management in the preparation of financial reports, and procedures for critical accounting estimates. Such as understanding the pany’s lease accounting information, and understand how to choose the discount rate in puting the present value of minimum lease payments and residual value. All important professional judgments and accounting estimates of the information, and using the basic assumptions and accounting procedures, accounting policies used to help the analyst to judge the pany is a radical type, conservative or moderate type. The fourth layer: the real economic transparency. The second and third tiers of transparency helps the analyst to determine the fourth level of transparency, that reflect the transparency of the substance of the enterprise economy. Through the professional judgment of the management to select accounting policies, accounting estimates, the final number of financial statements ability to appropriately reflect th
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