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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：ConservatisminAccountingPartI:ExplanationsImplicationsSYNOPSIS:Thispaperisthefirstinatwopartseriesonconservatisminaccounting.PartIexaminesalternativeexplanationsfconservatisminaccountingtheirimplicationsfa

2、ccountingregulats.PartIIsummarizestheempiricalevidenceonconservatismitsconsistencywithalternativeexplanationsopptunitiesffutureresearch.Theevidenceisconsistentwithconservatismsexistenceinvaryingdegreesthevariousexplanati

3、ons.Conservatismisdefinedasthedifferentialverifiabilityrequiredfrecognitionofprofitsversuslosses.Itsextremefmisthetraditionalconservatismadage:“anticipatenoprofitbutanticipatealllosses.“Despitecriticismconservatismhassur

4、vivedinaccountingfmanycenturiesappearstohaveincreasedinthelast30years.Thealternativeexplanationsfconservatismarecontractingshareholderlitigationtaxationaccountingregulation.TheevidenceinPartIIsuggeststhecontractingshareh

5、olderlitigationexplanationsaremostimptant.Evidenceontheeffectsoftaxationregulationisweakerbutconsistentwiththoseexplanationsplayingarole.Earningsmanagementcouldproducesomeoftheevidenceonconservatismbutcannotbetheprimeexp

6、lanation.Theexplanationsevidencehaveimptantimplicationsfaccountingregulats.FASBattemptstobanconservatismindertoachieve“neutralityofinfmation“withoutunderstingthereasonsconservatismexistedprosperedfsolongarelikelytofailpr

7、oduceunintendedconsequences.Successfuleliminationofconservatismwillchangemanagerialbehaviimposesignificantcostsoninveststheeconomyingeneral.Similarlyresearchersregulatswhoproposetheinclusionofcapitalizedunverifiablefutur

8、ecashflowsinfinanciallosses.Thisinterpretationallowsfdegreesofconservatism:thegreaterthedifferenceindegreeofverificationrequiredfgainsversuslossesthegreatertheconservatism.Itisthis“differentialverification“interpretation

9、ofconservatismthatisadoptedinthispaper.Animptantconsequenceofconservatismsasymmetrictreatmentofgainslossesisthepersistentunderstatementofassetvalues.Capitalmarketregulatsstardsettersacademicscriticizeconservatismbecauset

10、hisunderstatementinthecurrentperiodcanleadtooverstatementofearningsinfutureperiodsbycausinganunderstatementoffutureexpenses.FexampleAccountingResearchBulletin(ARB)2(AICPA1939)states:Conservatisminthebalancesheetisofdubio

11、usvalueifattainedattheexpenseofconservatismintheincomestatementwhichisfarmesignificant.Using“conservatism“todescribeanincomestatementeffectfaparticularperiodwaspopularizedbyconservatismscritics.Thatusagedoesnotfitwiththe

12、conservatismdefinitionemployedhere.Conservatismreferstothecumulativefinancialeffectsrepresentedinthebalancesheettoincomeearningscumulatedsincethefirmbeganoperation.Conservatismsinfluenceonaccountingpracticehasbeenbothlon

13、gsignificant.Basu(19978)arguesthatconservatismhasinfluencedaccountingpracticefatleast500years.Sterling(1970256)ratesconservatismasthemostinfluentialprincipleofvaluationinaccounting.Recentempiricalresearchonconservatismsu

14、ggestsnotonlythataccountingpracticeisconservativebutalsothatpracticehasbecomemeconservativeinthelast30years.Theseresultsaresurprisinggiventhevocaloppositionofmanycapitalmarketregulatsstardsettersacademicstoconservatism.1

15、Thelongsurvivalofconservatismitsapparentresiliencetocriticismstronglysuggeststhatconservatismscriticsoverlookitssignificantbenefits.Ifregulatstardsettercriticstrytoeliminate1Fexamplesoftheoppositionofregulatsstardsetters

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