企业会计政策决定的影响因素外文文献翻译（节选）

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1、2600 单词， 14500 英文字符， 4800 汉字  文献出处： Tzovas, Christos. Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide J. Managerial Auditing Journal21.4 (2006): 372-386. 原文  Factors influencing a firm's accounting policy decisions when

2、 tax accounting and financial accounting coincide Tzovas, Christos 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 h

3、ave upon the decision-making and opinions 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

4、 extent to which firms pursue specific 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 min

5、imization of firms' tax liability. 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 report

6、s will provide additional evidence 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 can facilitate professionals who undertake international financial analysis. Originality/value The findings of this study can contribute to exp