【精品文档】245关于IAS IFRS有关的外文文献翻译成品：国际会计准则下的会计政策选择的决定因素：来自南亚的证据（中英文双语对照）

《【精品文档】245关于IAS IFRS有关的外文文献翻译成品：国际会计准则下的会计政策选择的决定因素：来自南亚的证据（中英文双语对照）》由会员分享，可在线阅读，更多相关《【精品文档】245关于IAS IFRS有关的外文文献翻译成品：国际会计准则下的会计政策选择的决定因素：来自南亚的证据（中英文双语对照）（19页珍藏版）》请在毕设资料网上搜索。

1、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： Determinants of Accounting policy choices under International Accounting Standards: Evidence from South Asia 外文作者：Muhammad Jahangir Ali, Kamran Ahmed, 文献出处: Accounting Research Journal 30(1):00-00 September 2018 (如

2、 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 4788 单词，35224 字符(字符就是印刷符)，中文 8060 汉字。 Determinants of Accounting policy choices under International Accounting Standards: Evidence from South Asia Abstract Purpose - The purpose of our study is to examine the determinants of accounting policy choices of listed firms

3、in South Asia. Design/Methodology/Approach - We selected three International Accounting Standards (IASs)-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the 2007/08 financial year. Findings - Our results show that firm size, investment opportunity set,

4、 leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship between firms accounting policy choices and profitability, assets-in-place and taxes. Practical Implications - Our results suggest that since some flexibility exists in IASBs accounting standards this may allow managers to use income-increasing/decreasing methods. There is scope for regulators and standards setters