1、 2600单词，4870汉字 毕业设 计（ 论 文） 外 文 翻 译 Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide The Authors Christos, Department of Accounting and Finance, Athens University of Economics and
2、 Business, Athens, Greece Abstract Purpose This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision-making and op
3、inions of firms' stakeholders. Design/methodology/approach Through a survey the financial managers of the 200 largest firms in Greece have been asked to indicate their opinions regarding the impact that reported figures have upon firms' stakeholders and the extent to which firms pursue speci
4、fic profit-related objectives. Findings According to the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision-making, and firms pursue profit-related objectives that may not coincide with the objective of minimization of firms' tax liabili
5、ty. Research limitations/implications Although certain measures have been taken in order to limit the response bias, one cannot rule out the possibility that some bias have been introduced in the responses. A further empirical investigation based upon annual reports will provide additional evidence
6、regarding the factors that influence firms' reporting policies. Practical implications This study helps researchers in identifying the factors that shape accounting policies of firms operating in countries with an environment similar to that of Greece. Additionally, the findings of this study ca
7、n facilitate professionals who undertake international financial analysis. Originality/value The findings of this study can contribute to explaining Greek firms' accounting decisions. Given that the accounting environment in Greece is similar to that prevailing in many European and non-European
8、countries this study can provide an insight regarding the factors that influence financial reporting choices of firms operating in these countries. Article Type: Research paper Keyword(s): Accounting policy； Accounting； Decision making； financial reporting； Greece. Journal: Managerial Auditing Journ
9、al Volume: 21 Number: 4 Year: 2006 pp: 372-386 Copyright Emerald Group Publishing Limited ISSN: 0268-6902 Introduction A firm's accounting policy decisions are made on the basis of the economic consequences of the alternative policies. According to Holthausen and Leftwic
10、h a firm's reporting policy choice has economic consequences when: Changes in the rules used to calculate accounting numbers alter the distribution of a firm's cash flows, or the wealth of parties who use those numbers for contracting or decision making. In addition to their use
11、 in the contracting agreements between the various parties of a firm, reported accounting figures affect the firm's cash flows through their impact on the level of a company's tax liability. This is the case, provided that the same accounting treatment is used for financial reporting and tax purposes alike. Tax planning can result in
