[雙語翻譯]會計專業(yè)外文翻譯—會計準(zhǔn)則的變化對會計信息質(zhì)量的影響（節(jié)選）

1、字?jǐn)?shù)：英文 字?jǐn)?shù)：英文 2232 2232 單詞， 單詞，12176 12176 字符；中文 字符；中文 3801 3801 漢字 漢字出處： 出處：Sánchez nchez H H G, G, Alejandro Alejandro K A C, C, Sáenz enz A B M, M, et et al. al. Effect Effect of of information information qua

2、lity quality due due accounting accounting regulatory regulatory changes: changes: Applied Applied case case to to Mexican Mexican real real sector[J]. sector[J]. Contadur Contaduría Y Administraci Administració

3、;n, n, 2017.62:761-774 2017.62:761-774外文文獻： 外文文獻： Effect of information quality due accounting regulatory changes: Applied case to Mexican real sectorAbstract The purpose of this paper is to examine whether changes in

4、accounting standards improve value relevance of financial information on listed companies in Mexico. The research was conducted for the period 2000–2013 using a sample of 141 companies that report to the Mexican stock ex

5、change using the methodology of panel data. Our findings show that changes in local regulations (generally accepted accounting principles) to internationally approved standards (Financial Reporting Standards and Internat

6、ional Financial Reporting Standards) increase the value relevance and therefore the quality of information. The study shows that the accounting information with international Financial Reporting Standards is more trustwo

7、rthy for foreign and national investors.Keywords: Quality of accounting information; Financial Reporting Standards; International Financial Reporting Standards; Accounting principlesIntroductionThe research done regardin

8、g the quality of the accounting information is of interest to different agents such as the institutions that issue standards, e.g., the FASB (Financial Accounting Standards Board) or the IASB (International Accounting Sc

9、hrand (2010), who define high quality through the predictive effect of the accounting income on the future valuation of the company. On the other hand, Barth et al. (2008) state that there is quality in the result when t

10、he accounting information is less manipulated, a more opportune acknowledgment of the losses is present, and an increase in the predictive capability is given by the regression between the fundamental and market variable

11、s.Dechow et al. (2010) mention that there is no measure of quality for all decision models. Other authors such as Ball, Robin, and Wu (2003), Ball and Shivakumar (2005) and Burgstahler, Hail, and Leuz (2006) state that t

12、he quality of the accounting information varies according to increase in the number of users that have access to privileged information, as this is how the asymmetry of the information is resolved in private companies.De

13、spite the lack of a clear definition of the accounting quality, several studies use measures that are considered substitutes of accounting quality, for example, the administration of profits, the opportune acknowledgment

14、 of losses and the evaluative relevance (Barth et al., 2008). In our research, we considered the evaluative relevance to measure the quality of the information as in Francis, LaFond, Olsson, and Schipper (2004) and Agost

15、ino et al. (2011). The investigation in evaluative relevance has been fundamentally carried out in developed countries. However, there is a lack of evidence in developing countries, like in Latin America and Mexico.Inter

16、national Financial Reporting StandardsThe IFRS are accounting standards issued by the Financial Accounting Standards Board (IASB), an independent organization with headquarters in London, United Kingdom. They pretend to

17、be a set of rules that, ideally, would be applied in the same manner to the financial reports by the public companies of the world. Between 1973 and 2000, the international standards were issued by the organization that