关于企业公司内部控制会计信息质量加载有关 的外文文献翻译成品:内部控制无效对会计信息价值相关性的影响(中英文双语对照).docx

关于企业公司内部控制会计信息质量加载有关 的外文文献翻译成品:内部控制无效对会计信息价值相关性的影响(中英文双语对照).docx

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此文档是毕业设计外文翻译成品( 含英文原文+中文翻译),无需调整复杂的格式!下载之后直接可用,方便快捷!本文价格不贵,也就几十块钱!一辈子也就一次的事! 外文标题:The impact of ineffective internal control on the value relevance of accounting information 外文作者:Nan Hua, Baolei Qi, Gaoliang Tian, Lee Yao and Zhen Zeng 文献出处: Asia-Paci?c Journal of Accounting & Economics, 2018 Vol. 20, No. 3, 334–347 (如觉得年份太老,可改为近2年,毕竟很多毕业生都这样做) 英文4169单词,25698字符(字符就是印刷符),中文6511汉字。(如果字数多了,可自行删减,大多数学校都是要求选取外文的一部分内容进行翻译的。) The impact of ineffective internal control on the value relevance of accounting information This paper investigates the value relevance of accounting information in the presence of ineffective internal control (IIC). Based on Ohlson’s valuation model, this paper ?rst documents that IIC can directly affect a ?rm’s market value after control cost of capital, corporate governance, and other, value-relevant variables. Second, this paper ?nds that the value relevance of earnings and book value in determining a ?rm’s market value are signi?cantly reduced. Collectively, the results of this paper indicate that the effectiveness of internal controls can directly affect a ?rm’s market value and the value relevance of accounting information. Keywords: ineffective internal control ;accounting information; book value; earnings; value relevance; market value 1. Introduction The large number of accounting scandals such as Enron and WorldCom at the begin- ning of the twenty-?rst century gave rise to the Sarbanes–Oxley Act of 2002 (SOX).1 However, ever since its passage, the value of the Sarbanes–Oxley Act has been vigorously debated. Some researchers documented that Sarbanes–Oxley could improve accrual quality and prevent managers’ earnings management behavior (Ashbaugh-Skaife et al. 2008). There is, however, a body of empirical research that reveals that the enforcement of SOX 404 imposes substantial costs on ?rms without commensurate bene?ts (e.g. Ribstein 2002; Berger, Li, Wong 2005; Romano 2005; Zhang 2007; Krishnan, Rama, and Zhang 2008; Li, Pincus, and Rego 200

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