【精品文档】375关于会计专业会计准则协调对上市企业财务绩效影响有关 的外文文献翻译成品：新《企业会计准则》（ASBE）对中国大陆上市公司财务业绩的影响（中英文双语对照）

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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：The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies 外文作者：Lina Ching Chi Heng , Carlos Noronha 文 献 出 处 : Advances in Accounting, incorp

2、orating Advances in International Accounting 27 (2018) 156165 (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 5457 单词，36620 字符(字符就是印刷符)，中文 8210 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 the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed

3、companies Abstract：Effective 1st January 2007, 38 new Accounting Standards for Business Enterprises (ASBE) had become applicable to listed companies in mainland China. Research based on these latest standards will help us understand the current accounting harmonisation process in China. Previous stu

4、dies, though rather scarce, had compared financial statements of companies simultaneously being listed on the mainland and Hong Kong. However, the very recent impact of the new ASBE has not been taken into account. Therefore, the present study focuses on domestic Chinese companies after implementation of the new ASBE. The financial figures of each item reported under the old Chinese Accounting Rules and Regulations and the new ASBE were collected in pairs and were analysed. Except for the test