毕业论文外翻译-实证调查披露，使用和有用的会计信息.docx

毕业设计（论文）外 文 参 考 资 料 及 译 文译文题目：实证调查披露,使用和有用的会计信息 学生姓名：学　　号：专　　业： 会 计 学 所在学院： 龙 蟠 学 院 指导教师：职　　称：2011年 12 月 09 日Title:An Empirical Investigation of Disclosure, Usage and Usefulness of Corporate Accounting Informationby Michael Sherer, Alan Southworth and Stuart Turley from ?Emerald Backfiles 2007 This paper reports the findings of an empirical investiga-tion into the disclosure of corporate accounting informa-tion to trade union decision makers. These findings are evaluated against earlier normative and descriptive litera-ture on corporate disclosure to trade unions and an attempt is made to derive some implications for the design of accounting reports for use in the context of collective bargaining. The research methodology used was a case study of decision making in one trade union, the Amalga-mated Textile Workers Union (ATWU) which represents most of the manual workers in the Lancashire cotton industry. The paper is divided into six sections. The first section presents some background material on the ATWU, and the industry in which it operates. The second section describes the research design and the manner in which the investigation was conducted. The next three sections report the research findings, namely: the extent of information disclosure by companies in the Lancashire cotton industry; the actual use of corporate accounting information in the collective bargaining decisions of the ATWU; and the assessment by the ATWU decision makers of the usefulness of that information. The final section offers some suggestions, based on the evidence reported, for improvements in the quantity and type of accounting information which corporate management should be willing to disclose if they want trade union decision makers to take into consideration corporate financial performance in their collective bargaining deci-sions. The Amalgamated Textile Workers Union (ATWU) was formed as recently as 1974 but its origins go back into the nineteenth cent