關(guān)于上市公司財務(wù)報告透明度的研究的外文翻譯-在線瀏覽
2024-07-24 16:01本頁面
【正文】 e pany’s current operating results correctly reflect the current and future cash flows of the pany, whether to count the ine and assets less about the debt management to manipulate accounting policy, earnings management? Comprehensive reflection of these issues directly related to the enterprise economy in real terms is appropriate. If the second and third tiers of the transparency of disclosure of accounting methods transparent enough, the analyzer can be used alone to evaluate the quality of the information of every business and accounting matters, to determine the financial report reflected the extent to which the economic substance of the pany. Analysts can pare with other enterprises in the same industry of the enterprise’s accounting policies, if necessary, can also make appropriate adjustments. In these two activities, if they candepth understanding of the pany’s accounting policies and accounting estimates, it will help the analysis of accounting information on the pany’s overall professional judgment and an appropriate adjustment. The fifth layer: prediction transparency. Analysts recognized the pany’s accounting information to properly reflect the economic substance will be further predicted that the future results of operations of the enterprise. Analyst forecast transparency of financial reporting performance in accounting policies, accounting estimates, accounting recognition, there are significant changes in the accounting measurement, timely and appropriate disclosure of the impact of these changes and the changes in financial reporting. In addition, disclosure of ine, expenses, permanent or temporary factors to improve the transparency of forecast. The level of transparency for the analysis provides an understanding of the longterm performance of the enterprise point of view, to provide a basis for the forecast the pany’s future cash flow number, time and uncertainty. The sixth floor: transparency. The sixth floor of transparency reflects the organization of financial reporting and disclosure of the pany provided for the user a convenient way to obtain the information discussed by the former fivestory, whether there is retrieval, ability to effectively guide the analysts to find the financial report related materials. The level does not involve the recognition and measurement of accounting information, the transparency of the lowest degree of importance of the understanding of the financial reports. However, in reality, the sixth floor of the lack of transparency will increase the analysis of information search costs, increase analyze the risk of missing important information. Transparency in financial reporting can be understood for listed panies by the level of financial reporting tools to the real economic situation of the ability of external users of information transfer pany formed by listed panies for the external users of information transfer process. As a dynamic concept, the transparency of financial reporting is not confined to the financial report has some static characteristics, but the pany disclosed information and the investor a
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