關于歐盟強制執(zhí)行國際財務報告準則對會計信息質量影響的調查來自意大利的證據【外文翻譯】_第1頁
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1、1本科畢業(yè)論文（設計）外文翻譯外文題目InvestigatingtheEffectsoftheEUMatyAdoptionofIFRSonAccountingQuality:EvidencefromItaly外文出處InternationalJournalofBusinessManagement外文作者PaolaPaglietti原文：原文：InvestigatingtheEffectsoftheEUMatyAdoptionofIFRS

2、onAccountingQuality:EvidencefromItalyAbstractTheEuropeanCommunityRegulationNo.16062002requiredallEUlistedcompaniestopreparetheirconsolidatedfinancialstatementsinaccdancewithIFRSasfrom1January2005.Thispaperstudiestheimpac

3、toftheIFRSmatyadoptioninatypicalcodelawEuropeancountrysuchasItaly.ItaimstoinvestigatehowwhethertheaccountinginfmationqualitychangesfollowingIFRSimplementation.Thefocusisonvaluerelevancewhichisconsideredasoneofthebasicatt

4、ributesofaccountingquality.Anempiricalanalysisisperfmedonasampleof960firmyearobservationsconcerningItalianlistedcompaniesobservedfrom2002to2007.ResultsconfirmtheexpectedoverallincreaseinthevaluerelevanceunderIFRS.Therese

5、archalsodocumentschangesinItaly’scountryspecificfactsintheperiodsurroundingIFRSadoptionthatmaycontributetoanimprovementinaccountingquality.Suchaconcernisconsistentwithpreviousliteraturesupptingtheideathataccountingqualit

6、ydoesnotdependonlyonthehighqualityofaccountingstardsbutitisalsoafunctionofthecountry’scomplexinstitutionalsetting.IntroductionIn2002theParliamenttheCounciloftheEuropeanUnion(EU)approveda3earningschangesisinvestigatedfthe

7、period200207usingthereturnregressionmodel.TotestfasystematicchangeinthestatisticalassociationbetweenstockpricesreturnsaccountingnumbersinducedbyadoptingIFRSpooledregressionscomparingvaluerelevanceinthepreadoptionperiod(i

8、.efrom2002to2004)withthepostadoptionone(i.einthethreeyearperiod20052007)areestimated.Dataarealsoanalyzedonasectalbasistoanswerthesecondresearchquestion:HowdoestheIFRSadoptionimpactthevaluerelevanceinthedifferentsectsTore

9、spondtothisthesamesetofassociationstudiesareperfmedseparatelyffirmsoperatingintheFinanceIndustryServicesmacrosectstostudycrosssectionaldifferencesinthevaluerelevance.Italywaschosenasthesubjectofthisresearchbecausethecoun

10、try’sinstitutionalstructureshouldenablethedetectionofearlyevidenceoftheimpactofIFRSmatyadoptionatcountrylevel.FirstlyItalyhasa“civillawbased”legalsysteminwhichtherulesgoverningaccountingaretheproductofthelawmakerstheirpo

11、liticalsuperis(DiPietraMcLeay&Riccaboni2001).Accountingstardssetbythenationalprofessionalbodyhavealwaysonlyplayedaninterpretativeroleofthelegalrulestheyhaveneverbeenofficiallyrecognizedaslaw.Theirambiguousstatushasinflue

12、ncedtheirscarceapplicationrecognitionbyprofessionalscompanies(Zambon2001).SecondlytheItalianaccountingrulesshowsignificantdifferencesfromIFRS.Theyhavebeendrivenbyemphasisonthefinancialstatementconfmitywithtaxregulationsc

13、onservatismbroadstakeholderientation.ConverselyIFRShaveastrongereconomicbusinessientationwithaparticularfocusontheinfmationneedsofcapitalmarkets.AnotherreasonwhyItalyisaninterestingcasestudyisthechoiceofthenationallegisl

14、attorequiretheuseofIFRSalsoinindividualaccountsoflistedcompaniesthustakingadifferentientationcomparedtomostContinentalEuropeancountrieswherethisusehasbeenleftasanoption.SuchanextensionshouldstrengthenIFRSenfcementbymakin

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