财务会计和税务会计一致下,影响会计政策选择的因素.docVIP

外文文献翻译 原文： Factors influencing a firm’s accounting policy decisions when tax accounting and financial accounting coincide1. 1.Introduction A firms accounting policy decisions are made on the basis of the onsequences of the alternative policies。According to Holthausen and Leftwich, afirms reporting policy choice has economic consequences when changes in the rulesused to calculate accounting numbers alter the distribution of a firms cash ows, orthe wealth of parties who use those numbers for contracting or decision making. Inaddition to their use in the contracting agreements between the variou