制造企业特性：财务报表附注披露的分析【外文翻译】.doc

1、1外文文献翻译译文原文MANUFACTURINGCORPORATEIDENTITIESANANALYSISOFFINANCIALSTATEMENTFOOTNOTEDISCLOSURESFINANCIALREPORTINGOFORGANIZATIONALPERFORMANCEISFACILITATEDPRIMARILYTHROUGHFINANCIALSTATEMENTSANDTHERELATEDSUPPLEMENTALDISCLOSURESFOUNDINTHEANNUALREPORTORFORM10KSTANDARDIZEDFINANCIALSTATEMENTS,SUCHASTHEINCOMES

2、TATEMENT,BALANCESHEETANDSTATEMENTOFCASHFLOWS,AREMOSTLYUNIFORMINFORMATANDTHUSPROVIDEFORINTERFIRMCOMPARISONSOFVARIOUSFINANCIALMETRICSTHISBOILERPLATEFORMATPROVIDESFORSIMPLENETINCOMEORCURRENTASSETSCOMPARISONSBETWEENFIRMSGIVENTHEUNIFORMITYOFTHECONTENTCONTAINEDWITHINEACHFINANCIALSTATEMENTHOWEVER,THEREARES

3、UPPLEMENTALDISCLOSURESCONTAINEDWITHINTHESEREPORTSTHATSHOULDPROVIDEADDITIONALINFORMATIONTOILLUMINATEANDTHEREBYENHANCETHEFINANCIALSTATEMENTCONTENTWEPREVIOUSLYSTUDIEDAMCDONALDIZEDORSCRIPTEDBOILERPLATEDISCOURSEINPLACEFORCORPORATEFINANCIALREPORTINGTHATEXTENDEDBEYONDTHEFINANCIALSTATEMENTFORMATHILLONONEWOU

4、LDEXPECTTOFINDSALIENTDIFFERENCESINFORMANDCONTENTOFALLSUCHIDENTITYDEFININGPROTOTYPESFOROURSTUDY,THISIMPLIESTHATCREATIVERESPONSESTOAMELIORATETHEPERCEIVEDINEQUALITIESAMONGCORPORATIONSSHOULDAPPEAR,ATLEASTFROMTIMETOTIME,INTHEIDENTITYCONSTRUCTIONTOOLSAVAILABLETOEACHORGANIZATIONTHUS,WESHOULDEXPECTTOOCCASIO

5、NALLYSEEDISTINCTIVEFORMANDCONTENTINTHEFINANCIALMETRICSANDNARRATIVESOFCORPORATEDISCLOSURESATTHEVERYLEAST,WESHOULDEXPECTTOSEESOMEFORMOFSTRATIFICATIONBASEDONPRESTIGEORATTEMPTSATSOCIALMOBILITYPREVIOUSRESEARCHHASSUGGESTEDANEEDFORFURTHEREXPLORATIONOFTHISPHENOMENON,ASHILLONANDSMITHS2004FINANCIALSOCIALIZATI

6、ONPILOTSTUDYFOUNDMOREOFAMCDONALDIZEDORSCRIPTEDBOILERPLATEDISCOURSEINPLACEFORCORPORATEFINANCIALREPORTINGDUETOTHELACKOFSPECIFICREQUIREMENTSONMANAGEMENTDISCUSSIONANDANALYSISANDFINANCIALFOOTNOTEDISCLOSUREFORMATTING,THEPREVAILINGTHEORYONORGANIZATIONALIDENTITYSUGGESTSTHATFIRMSSHOULDUSETHESEFINANCIALNARRAT

7、IVESANDMETRICSTODIFFERENTIATETHEMSELVESFROMTHEIRCOMPETITORSTHECAPITALMARKETSNEEDFINANCIALINFORMATIONTODIFFERENTIATEFIRMSANDTHEREBYAVOIDTHEPROBLEMOFADVERSESELECTIONACCORDINGTOSCOTT2003,P1112TOUNDERSTANDHOWFINANCIALACCOUNTINGCANHELPTOCONTROLTHEADVERSESELECTIONPROBLEM,ITISDESIRABLETOHAVEANAPPRECIATIONO

8、FHOWINVESTORSMAKEDECISIONSTHISISBECAUSEKNOWLEDGEOFINVESTORDECISIONPROCESSESISESSENTIALIFTHEACCOUNTANTISTOKNOWWHATINFORMATIONTHEYNEEDTHEACCOUNTINGREACTIONTOSECURITIESMARKETEFFICIENCYHASBEENFULLDISCLOSURE,THATIS,THESUPPLYINGOFLARGEAMOUNTSOFINFORMATIONTOHELPINVESTORSMAKETHEIROWNPREDICTIONSOFFUTUREFIRMP

9、ERFORMANCETHEFORMOFTHEDISCLOSUREDOESNOTMATTERITCANBEINNOTES,ORINSUPPLEMENTARYDISCLOSURESSUCHASRESERVERECOGNITIONACCOUNTINGANDMANAGEMENTDISCUSSIONANDANALYSIS,INADDITIONTOTHEFINANCIALSTATEMENTSPROPERFROMANOTHERPERSPECTIVE,THEFASBISSUEDAPRONOUNCEMENTADDRESSINGTHE4USEFULNESSOFFINANCIALDISCLOSURESINSTATE

10、MENTOFFINANCIALACCOUNTINGCONCEPTSFACNUMBER2THISAUTHORITATIVEPRONOUNCEMENTESSENTIALLYDEFINEDTHERELEVANCEOFFINANCIALINFORMATIONINASSISTINGTHEFINANCIALSTATEMENTUSERSTOFORMTHEIROWNUNDERSTANDINGOFFINANCIALEVENTSRELATIVETOTHEIREXPECTATIONSINADDITIONTOPRESENTEVENTS,THEFINANCIALINFORMATIONCANALSOASSISTTHEUS

11、ERINFORMINGPREDICTIONSOFEVENTSSUCHASFUTUREPROFITABILITYSFAC21996,P1035STATEDINPARTRELEVANTACCOUNTINGINFORMATIONISCAPABLEOFMAKINGADIFFERENCEINADECISIONBYHELPINGUSERSTOFORMPREDICTIONSABOUTOUTCOMESOFPAST,PRESENT,ANDFUTUREEVENTSORTOCONFIRMORCORRECTPRIOREXPECTATIONSINFORMATIONCANMAKEADIFFERENCETODECISION

12、SBYIMPROVINGDECISIONMAKERSCAPACITIESTOPREDICTORBYPROVIDINGFEEDBACKONEARLIEREXPECTATIONSUSUALLY,INFORMATIONDOESBOTHATONCE,BECAUSEKNOWLEDGEABOUTTHEOUTCOMESOFACTIONSALREADYTAKENWILLGENERALLYIMPROVEDECISIONMAKERSABILITIESTOPREDICTTHERESULTSOFSIMILARFUTUREACTIONSWITHOUTKNOWLEDGEOFTHEPAST,THEBASISFORAPRED

13、ICTIONWILLUSUALLYBELACKINGWITHOUTANINTERESTINTHEFUTURE,KNOWLEDGEOFTHEPASTISSTERILEFROMANORGANIZATIONALPERSPECTIVE,SCOTT1981,P89NOTEDTHATINTERACTIONWITHTHEENVIRONMENTISESSENTIALFOROPENSYSTEMFUNCTIONINGINFORMATIONISANESSENTIALLINKBETWEENTHEFIRMANDTHEENVIRONMENTINWHICHITOPERATESANDTHEFINANCIALINFORMATI

14、ONDISSEMINATEDBYAFIRMISEXTREMELYIMPORTANTTOOUTSIDEINVESTORSANDFINANCIALDECISIONMAKERS,THEPRIMARYCONSTITUENTSOFTHECAPITALMARKETSAUTHORITATIVELITERATUREINACCOUNTINGANDMANAGEMENTPRESUPPOSESTHATTHEFINANCIALINFORMATIONDISCLOSEDBYMANAGEMENTWILLBEUNDERSTOODANDAPPROPRIATELYUTILIZEDBYTHECAPITALMARKETSJONESSH

15、OEMAKER,1994,REGARDLESSOFTHEACCOUNTINGMETHODSAPPLIEDHOWEVER,ASTHEGATEKEEPERTOESSENTIALLYPERFECTINFORMATIONABOUTTHEFIRM,MANAGEMENTCONTROLSACCESSTOSENSITIVEPROPRIETARYINFORMATIONACCORDINGLY,MANAGEMENTSELECTIVELYOFFERSINFORMATIONDISCLOSURESTOTHECAPITALMARKETS,RATHERTHANALLFIRMINFORMATION,INORDERTOSHAPE

16、ITSCORPORATEIDENTITYTHEFASBSTATEDINSFAC11996,P1018THATTHEUSEFULNESSOFFINANCIALINFORMATIONASANAIDTOINVESTORS,CREDITORS,ANDOTHERSINFORMINGEXPECTATIONSABOUT5ABUSINESSENTERPRISEMAYBEENHANCEDBYMANAGEMENTSEXPLANATIONSOFTHEINFORMATIONMANAGEMENTKNOWSMOREABOUTTHEENTERPRISEANDITSAFFAIRSTHANINVESTORS,CREDITORS

17、,ANDOTHEROUTSIDERSGIVENTHATITHASTHISSUPERIORINFORMATIONMANAGEMENTMAYCHOOSETOSELECTIVELYCOMMUNICATEFINANCIALINFORMATIONTOTHOSEOUTSIDEOFTHEFIRMBYMEANSOFFINANCIALDISCLOSURESTHUS,MANAGEMENTMUSTBALANCETHENEEDSFORDISSEMINATINGINFORMATIONINTHEINTERESTOFSECURITIESMARKETEFFICIENCYAGAINSTITSOWNNEEDSFORCONTINU

18、ALLYSHAPINGANDCONSTRUCTINGITSSOCIALIDENTITYTHEFASADDRESSEDTHISRESPONSIBILITYFORBALANCEREPORTINGBYMANAGEMENTINSFAC11996,P1014ASFOLLOWSFINANCIALREPORTINGSHOULDPROVIDEINFORMATIONTHATISUSEFULTOPRESENTANDPOTENTIALINVESTORSANDCREDITORSANDOTHERUSERSINMAKINGRATIONALINVESTMENT,CREDIT,ANDSIMILARDECISIONSTHEIN

19、FORMATIONSHOULDBECOMPREHENSIBLETOTHOSEWHOHAVEAREASONABLEUNDERSTANDINGOFBUSINESSANDECONOMICACTIVITIESANDAREWILLINGTOSTUDYTHEINFORMATIONWITHREASONABLEDILIGENCEINLIGHTOFMANAGEMENTSDUALPURPOSESFORINFORMATIONDISSEMINATION,WECANNOTOVEREMPHASIZETHENECESSITYFORUSERSOFTHEIRFINANCIALDISCLOSURESTOEXERCISEDUEDI

20、LIGENCEINATTAININGABALANCEDUNDERSTANDINGOFTHEINFORMATIONCONTENTTOTHUSMAKEJUDICIOUSINVESTMENTDECISIONSFAILURETOFULLYOBSERVEANDCOMPREHENDALLOFTHEDISCLOSEDFINANCIALINFORMATIONDOESNOTADVERSELYIMPACTTHEQUALITYOFTHEFINANCIALINFORMATIONHOWEVER,SUCHAPARTIALVIEWINTOCOOLEYS1909LOOKINGGLASSOFREFLEXIVEIDENTITYW

21、OULDLIKELYDISTORTTHEREFLECTEDIMAGE,CONTRARYTOTHEFIRMSINTENTTHUS,INANTICIPATIONOFPOTENTIALIMAGEDISTORTION,WEWOULDEXPECTFIRMSTOOVEREMPHASIZE,RATHERTHANUNDERPLAY,THEIRSALIENTANDDISTINCTIVEFEATURESTHROUGHALCHANNELSATTHEIRDISPOSALSUPPLEMENTALFINANCIALDISCLOSURESWEREINTENDEDBYTHEFASBTOAIDINCLARIFYINGTHEUN

22、IQUEBUSINESSCIRCUMSTANCESTHATARISEINTHELIFEOFEVERYFIRMINFORMATIONREIFIESTHECORPORATEIDENTITY,ANDTHUS,WEWOULDEXPECTSUPPLEMENTALFINANCIALDISCLOSURESTOENABLEINVESTORSTOFURTHERDIFFERENTIATEAMONGFIRMSTOTESTTHISASSERTION,WETURNEDOURATTENTIONTOAPRACTICALASSESSMENTOFTHEMANAGEMENTS6USEOFFINANCIALINFORMATIONA

23、SAVERSATILETOOOFCORPORATEIDENTITYCONSTRUCTIONMETHODSWETOOKARANDOMSAMPLEOF30COMPANIESFROMTHESTANDARDANDPOOR500INDEXANDTHENOBTAINEDTHELATESTYEARENDANNUALREPORTORFORM10KFOREACHFIRMSELECTEDNEXT,WEANALYZEDTHEFORMANDCONTENTOFTHEFOOTNOTEDISCLOSURESFORTHEFINANCIALSTATEMENTSCONTAINEDTHEREINWITHBOTHQUANTITATI

24、VEANDQUALITATIVEAPPROACHESSUPPLEMENTALFOOTNOTEDISCLOSURESPROVIDENEEDEDILLUMINATIONOFTHEBASICSETOFREQUIREDFINANCIALSTATEMENTSCONTAINEDINEACHANNUALREPORTORFORM10KTHESEMINIMUMEXPECTATIONSFORSTATEMENTDISCLOSURESQUITERATIONALLYSHOULDLEADTOAUNIFORMBOILERPLATEFINANCIALSTATEMENTFORMAT,ASORGANIZATIONALFIELDS

25、ESTABLISHNORMSTHATCREATECOGNITIVEEXPECTATIONSFOROTHERORGANIZATIONSTOFOLLOWGLYNN,BARR,DACIN,2000,P730HOWEVER,THESAMELINEOFREASONINGSHOULDNOTAPPLYTOTHEFORMANDCONTENTOFSUPPLEMENTALFOOTNOTESTHATPURPORTTOILLUMINATEFIRMSPECIFICELEMENTSOFTHEFINANCIALSTATEMENTSHENCE,ONESHOULDVERYREASONABLYNOTEXPECTTOFINDTHE

26、MPRESENTEDINAUNIFORMORBOILERPLATEFORMATNEXT,TOFACILITATEAQUANTITATIVECONTENTANALYSIS,WEBEGANBYCOUNTINGTHENUMBEROFFOOTNOTEDISCLOSURESASWELLASTHERELATEDNUMBEROFPAGESFROMEACHCOMPANYREPORTFROMOURSAMPLESETTHESESUPPLEMENTALFOOTNOTEDISCLOSURESPROVIDENEEDEDILLUMINATIONOFTHEBASICSETOFREQUIREDFINANCIALSTATEME

27、NTSCONTAINEDINEACHANNUALREPORTORFORM10KWHILEWECONCEDETHENECESSITYOFAUNIFORMBOILERPLATEFINANCIALSTATEMENTFORMATOURCONCERNWASTHATTHESUPPLEMENTALFOOTNOTESTHATPROVIDEADDITIONALSPECIFICINFORMATIONINORDERTOILLUMINATETHEFINANCIALSTATEMENTSWERENOTTHEMSELVESAUNIFORMORBOILERPLATEFORMATWETHENOBSERVEDTHEFREQUEN

28、CYDISTRIBUTIONSOFTHETOTALNUMBEROFFOOTNOTESANDTHETOTALNUMBEROFPAGESCONTAININGTHEFOOTNOTEDISCLOSURESFOREACHFIRMAFTERCOUNTINGTHETOTALNUMBEROFFOOTNOTESANDRELATEDNUMBEROFTOTALPAGESCONTAINEDINEACHCOMPANYREPORTANDASSESSINGTHESAMPLETHROUGHDESCRIPTIVESTATISTICS,OURNEXTSTEPWASTOCLASSIFYANDCATEGORIZETHEFOOTNOT

29、EDISCLOSURESBYTITLEANDTHENCONTENTWEDESIGNATEDTHEFIRMWITHTHEFEWESTNUMBEROFFOOTNOTESASOURMINIMUMVALUEDISCLOSUREANDTHENCOMPAREDTHEOTHERFIRMSINTHESAMPLEBY7FOOTNOTETITLEANDTHENBYCONTENTTOTHATMINIMUMVALUEFIRMSIMILARITIESANDDIFFERENCESWERETHENOBSERVEDFORBOTHFOOTNOTETITLEUSEDASWELLASFORACTUALFOOTNOTECONTENT

30、FORPURPOSESOFCATEGORIZATION,OURTABLEFORTHEFOOTNOTETITLESCONSISTEDOFAMATRIXWITHTHEACTUALTITLESUSEDINTHEMINIMUMNUMBEROFNOTESFIRMWITHFOURCATEGORIESOFFOOTNOTETITLESCLASSIFIEDASEITHERASAME,BSIMILAR,CDIFFERENT,ORDNOTFOUNDFORAFOOTNOTETITLETOBECLASSIFIEDASSAMETHETITLEWOULDHAVETOBEIDENTICALFOREXAMPLE,THEFOOT

31、NOTETITLEINCOMETAXESWASFOUNDINTHEMINIMUMFOOTNOTEFIRMTHUS,FORANYFIRMTOBECATEGORIZEDASSAME,THETITLEWOULDHAVETOBELABELEDIDENTICALLYASINCOMETAXESAFOOTNOTETITLEOFPROVISIONFORINCOMETAXESWOULDBECLASSIFIEDASSIMILAR,ASTHETITLEINCLUDESINCOMETAXES,BUTISNOTSTRICTLYIDENTICALIFREFERENCESTOINCOMETAXESWEREINCLUDEDI

32、NAFOOTNOTESECTIONUNDERATITLESUCHASDEFERREDOBLIGATIONS,THENTHECLASSIFICATIONWOULDBEDIFFERENTFINALLY,IFTHEREWERENOPROVISIONFORINCOMETAXESINTHEDISCLOSURENOTESANDTHUS,NORELATEDFOOTNOTETITLE,THENNOTFOUNDWOULDBETHEAPPROPRIATECLASSIFICATIONWETHENREVIEWEDTHEFOOTNOTETITLESMATRIXFORANYRELATEDCONTENTOFTHEFOOTN

33、OTEDISCLOSURESTHEPURPOSEOFTHISEXHAUSTIVEREVIEWWASTOFURTHERCLARIFYTHECATEGORIZATIONOFTHEFOOTNOTESBYINCORPORATINGTHECONTENTFOREXAMPLE,FIRMAMAYHAVEHADLEASEACTIVITYDISCLOSEDINTHEFOOTNOTESUNDERTHETITLEOFLEASESFIRMBMAYHAVEALSOHADLEASINGACTIVITIESBUTDISCLOSEDTHECONTENTINAFOOTNOTETITLEDCOMMITMENTSBYONLYCONS

34、IDERINGTHEFOOTNOTETITLESFIRMAWOULDBECATEGORIZEDASHAVINGLEASERELATEDDISCLOSURESWHEREASFIRMBWOULDNOTBECATEGORIZEDWITHLEASINGACTIVITIESTHISPOTENTIALOBFUSCATIONISTHUSMITIGATEDWHENCONTENTISCONSIDEREDFORPURPOSESOFCATEGORIZATIONACCORDINGLY,BOTHFIRMSWOULDBEPROPERLYCATEGORIZEDASSIMILARINTHEFOOTNOTECONTENTMAT

35、RIXANDTHEREBYELUCIDATETHESIMILARITIESAMONGFIRMSTHATMAYNOTBEAPPARENTBYONLYCONSIDERINGTHEFOOTNOTETITLESAPRESENTATIONANDDISCUSSIONOFTHEDESCRIPTIVESTATISTICSFOROURANALYSISFOLLOWSINTHENEXTSECTIONCONCLUSIONOURINITIALFINDINGSARESUGGESTIVEOFAHOMOGENEOUSRATHERTHANHETEROGENEOUSREGIMENTOFSUPPLEMENTALFINANCIALD

36、ISCLOSURESINCONCLUDINGTHATFIRMSAPPARENTLY8USETHEIRSUPPLEMENTALFINANCIALDISCLOSURESTODECREASEDISTINCTIVENESSAMONGPEERS,WEENDTHISSTUDYWITHABETTEREMPIRICALUNDERSTANDINGOFTHECOMPLEXPHENOMENONOFCORPORATEIDENTITYCONSTRUCTIONHOWEVER,THETHEORETICALASSUMPTIONSOFDIFFERENTIATIONFROMPREVIOUSRESEARCHMAYNEEDTOBER

37、ECONSIDEREDINLIGHTOFOURPRELIMINARYFINDINGSANDTHUSMAYREQUIRETHATWENOWCONSIDEROTHERSOURCESTOPROVIDEAMOREMEANINGFULTHEORETICALBASISFORFUTURERESEARCHECHOINGALBERTWHETTEN1985,PRATTFOREMAN2000EXPLOREDHOWORGANIZATIONSMANAGETHEMULTIPLECOMPETINGANDOFTENCONFLICTINGIDENTITIESWITHINTHECOLLECTIVEBYASSESSINGTHEIR

38、SELFIDENTIFIEDCENTRAL,DISTINCTIVE,ANDENDURINGATTRIBUTESONEOFTHESTRATEGICBENEFITSOFADIVERSITYOFIDENTITIESNOTEDINTHEIRSTUDYISTHATAMINIMALSETOFIDENTITIESSERVESTOINCREASETHEORGANIZATIONSREPERTOIREOFRESPONSESTOACOMPLEXENVIRONMENTINESSENCE,ACORPORATEIDENTITYISTHESUPERFICIALREFLECTIONOFTHEORGANIZATIONSUNDE

39、RLYINGREQUISITEVARIETYWEATTEMPTEDTOEXTENDTHISLINEOFREASONINGBYPOSITINGTHATTHEFIRMSFINANCIALDISCLOSURESSHOULDALSOCONSTITUTEJUSTSUCHASUPERFICIALREPRESENTATIONOFTHEUNDERLYINGDISTINCTIVECOMPETENCIESTHESTRATEGICCOMPETITIVEADVANTAGEOFANORGANIZATIONMUSTINSOMEWAYDISTINGUISHITFROMITSCOMPETITORS,THEREFOREWEQU

40、ITEREASONABLYEXPECTEDTOSEESPECIFICANDUNIQUEFEATURESINTHEFORMANDCONTENTOFTHEANNUALREPORTSESTABLISHEDTOOLSOFSOCIALIDENTITYCONSTRUCTIONFORTHESP500FIRMSINOURRANDOMSAMPLEIRONICALLY,ASTRATEGICFOCUSONCORECOMPETENCIESTOCREATEADISTINCTIVECOMPETITIVEADVANTAGECANWORKAGAINSTADAPTIVECAPACITYBYREDUCINGVARIETYWITH

41、INTHEORGANIZATIONGLYNN,BARR,DACIN,2000HENCE,APOSSIBLEEXPLANATIONFORTHEAPPARENTPROPENSITYOFFIRMSTOMANUFACTURESTANDARDIZEDCORPORATEIDENTITIESTHROUGHTHEIRFINANCIALDISCLOSURESISTHATMANYORGANIZATIONSAREPURSUINGVARIETYREDUCINGSTRATEGIESTODIFFERENTIATETHEMSELVESINCONTRASTTOTHISSTRATEGICORIENTATION,GLYNNABZ

42、UG2002,P267FOLLOWEDANINSTITUTIONALTHEORYFRAMEINARGUINGTHATSYMBOLICISOMORPHISMORTHERESEMBLANCEOFANORGANIZATIONSSYMBOLICATTRIBUTESTOTHOSEOFOTHERORGANIZATIONSWITHINITSINSTITUTIONALFIELDCONVEYSLEGITIMACYOURTHEORETICALCONTRIBUTIONBEYONDTHOSEOFTHETWOPREVIOUSRESEARCHCITATIONSWASTOSHOWTHATBOTHSTRATEGICAND9S

43、YMBOLICISOMORPHISMWERENOTCONFINEDBYINDUSTRY,INTERORGANIZATIONAL,ORINSTITUTIONALFIELDS,ASOURSAMPLEWASRANDOMLYDRAWNFROMTHEENTIRESP500THEREFORE,OURFINDINGSSUGGESTTHATTHESETHEORETICALEXPLANATIONSMAYBEINSUFFICIENTFOREXPLORINGIDENTITYCONSTRUCTIONAMOREEXPANSIVESECONDARYSOCIALIZATIONBERGERLUCKMANN,1966MODEL

44、OFORGANIZATIONALIDENTITY,ASINDICATEDBYPREVIOUSRESEARCHHILLONSMITH,2004,MAYBENECESSARYINORDERTOCAPTUREANDCOMPREHENDAMOREPROFOUNDPERSPECTIVEONIDENTITYCONSTRUCTIONTHROUGHFINANCIALNARRATIVESANDOTHERDISCLOSURESOFORGANIZATIONALPERFORMANCESUCHANAPPROACHCOULDFEASIBLYPROVIDEBROADERTHEORETICALSUPPORTFORTHECLA

45、SHOFOBJECTIVESOBSERVEDINFIRMSPURSUINGVARIETYREDUCINGSTRATEGIESWHILESIMULTANEOUSLYATTEMPTINGTOCREATEDISTINCTIVECORPORATEIDENTITIESWHILEWEINITIALLYATTEMPTEDTOANALYZETHEPROCESSOFCORPORATEIDENTITYCONSTRUCTIONTHROUGHSUPPLEMENTALFOOTNOTEDISCLOSURES,WENOWREALIZETHATWEHAVEONLYTAKENAFIRSTSTEPTOWARDREVEALINGT

46、HETRUENATUREOFANAPPARENTLYHOMOGENEOUSBOILERPLATESUPPLEMENTALDISCLOSUREREGIMENTADDITIONALRESEARCHTOEXAMINETHEMANAGEMENTDISCUSSIONANDANALYSISMDASECTIONOFTHEANNUALREPORTSMAYBENEEDEDTOPROVIDEFURTHERINSIGHTINTOTHISIDENTITYDECONSTRUCTINGAFFINITYFORSTANDARDIZEDREPORTINGANDINFORMATIONDISCLOSURESOURCESMITH,W

47、ILLIAMLVOL4ISSUE1/2P120129,10P10译文制造企业特性财务报表附注披露的分析有效执行的财务报告主要是通过财务报表和年度报告或10K表格找到的相关补充披露来简化。标准化的财务报表，如损益表、资产负债表和现金流量表，大多是统一格式同时提供公司内各种财务指标间的比较。这种“标准”格式为财务报表内容一致的公司提供简单的“净收入”或“流动资产”的比较，但是包含在这些报告的补充披露，应提供更多信息，以阐明并增强财务报表的内容。我们以前研究了麦当劳式或以其为脚本的样本论文，以取代超出财务报表格式（希尔顿与史密斯，2004）的公司财务报告。由于缺乏关于管理层讨论和分析的明确要求和附注

48、格式的财务披露，关于组织认同的普遍理论表明，公司应使用财务叙事法以将其与自己的竞争对手加以区分，从而产生自己的企业形象。鉴于此，我们期望找到一种补充报告内容广泛的阵列，与公司本身来讲，内容也将是独一无二和不同寻常的。为了检验这一点，我们获得了一个多家公司标准普尔500指数的随机样本，并且从样本中检查了每家公司附注页码在补充财务附注披露相关页码总数中的分配比率。我们发现了一个聚类趋势，这暗示着他们是同质企业，而非异质企业。接下来我们对补充附注披露做了一个内容分析。当我们通过实际使用最低数量最少脚注的公司名称分类，超过70的抽样公司有相同或相似的脚注标题。然后，我们分析了相关的附注内容，发现一个更

49、大的联系，90以上的公司在报告着相同或相似的内容。我们对于企业身份的初步调查结果意义重大，因为这一发现更加支持了他们是同质的报告群而非异质企业身份的结论。我们从这些暗示中得出了结论，还需要对这个领域作进一步的研究。对企业认同的研究起源可以追溯到比对企业本身的研究领域更远。例如，镜子本身是一位社会学家（库利，1909年）创造的词汇，用以描述身份构成是社会进程的反映。我们从社会这面镜子中看到，别人如何看待和判断我们的行为，随着时间的推移，就形成和构建了一个独特的身份（TISCHLER，2002）。公司身份也可以被视为社会互动的反映产物，因为年度报告、财务披露以及来自于股东和监管机构的反馈组成了一个过程，这个过程类似于通过镜子影响与评估社会的看法。格林、巴尔与达西（2000年，第730至731页）已经观察到因为身份是自11我反射的，所以它会影响企业的关键事务的确定和解决。然而，评估社会对身份建构影响的最大困难在于，必须辨明企业内能区分企业本身与环境以及组成类别的显著的背景因素。对于比照的新颖角度的不断研究表明，社会身份从来不会与静态价值和终极意义完全融合。而且，人们认为地位和合法性的概念是短暂的。因此，由于社会地位的失衡所导致，在关键竞争力上不能与其竞争对手相比的企业，可能会尝试展示其他更有利的属性，以提高自己的身份。