文献翻译模板汪萍.docVIP

2012届本科毕业设计（论文） 文 献 翻 译 题目 宋体三号字 ，加粗 学 院 宋体四号字 专 业 宋体四号字 班 级 宋体四号字 学 号 宋体四号字 姓　 名 宋体四号字 指导教师 宋体四号字 　　　 开题日期 宋体四号字 文献一： Commentary on Earnings Management This commentary is intended to provide a framework for thinking about the implications of research design choices in earnings management research, to demonstrate some tradeoffs involved in making those choices, and to describe the connection between earnings management research and some other areas of accounting research. Understanding earnings management has implications for one of the central questions confronted by practicing professional accountants and academic accountants. That question concerns the influence and importance of accounting accruals in arriving at a summary measure of firm performance. Although the variety of accrual options available under Generally Accepted Accounting Principles and the susceptibility of accruals to manipulation mean that the resulting accounting numbers could in principle be managed to the point of uninformativeness, available empirical evidence indicates that accruals do in fact have information content.^ That is, the opportunities for earnings management inherent in the current reporting system do not eliminate the usefulness of accounting earnings for valuing shares. Of course, research results to date have not shed any light on the issue of whether some change in the amount of managerial discretion might even add to the informativeness of accounting earnings. Framing questions of financial disclosure in terms ofthe existence and potential effects of earnings management helps us think about the following policy proposal: should accounting rules be promulgated in such a way that opportunities for earnings management are eliminated? This is another