外文翻译--德国公认会计准则与国际财务报告准则下的盈余管理（节选）

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1、1 2100 单词， 1.2 万英文字符， 4300 汉字 外 文 翻 译 外文题目 Earnings Management under German GAAP versus IFRS 外文出处 European Accounting Review, 2005, 14(1):155-180. 外文作者 Tendeloo, B.V., and Vanstraelen, A 原文 ： Earnings Management under German GAAP versus IFRS Abstract This paper addresses the question whether volunta

2、ry adoption of International Financial Reporting Standards (IFRS) is associated with lower earnings management. Ball et al. (Journal of Accounting and Economics, 36(13), pp. 235270, 2003) argue that adopting high quality standards might be a necessary condition for high quality information, but not

3、necessarily a sufficient one. In Germany, a code-law country with low investor protection rights, a relatively large number of companies have chosen to voluntarily adopt IFRS prior to 2005. We investigate whether German companies that have adopted IFRS engage significantly less in earnings managemen

4、t compared to German companies reporting under German generally accepted accounting principles (GAAP), while controlling for other differences in earnings management incentives. Our sample, consisting of German listed companies, contains 636 firm-year observations relating to the period 19992001. Ou

5、r results suggest that IFRS-adopters do not present different earnings management behavior compared to companies reporting under German GAAP. These findings contribute to the current debate on whether high quality standards are sufficient and effective in countries with weak investor protection righ

6、ts. They indicate that voluntary adopters of IFRS in Germany cannot be associated with lower earnings management. 1. Introduction The International Accounting Standards (IAS), now renamed as International Financial Reporting Standards (IFRS), have been developed to harmonize corporate accounting practice and to answer the need for high quality standards to be adopted in 2 the worlds major capital markets. Ball et al