用实验评估会计政策问题【外文翻译】.doc

1、本科毕业论文（设计）外文翻译题目上市公司会计政策的选择研究专业会计学外文题目USINGLABORATORYEXPERIMENTSTOEVALUATEACCOUNTINGPOLICYISSUES外文出处ACCOUNTINGHORIZONS外文作者STEVENJKACHELMEIERANDRONALDRKING1原文USINGLABORATORYEXPERIMENTSTOEVALUATEACCOUNTINGPOLICYISSUESINTRODUCTIONACCOUNTINGSCHOLARSHAVELONGBEENCHALLENGEDTODEMONSTRATETHERELEVANCEANDTIMEL

2、INESSOFTHEIRRESEARCHTOTHEISSUESFACEDBYACCOUNTINGPOLICYMAKERSAMONGOTHERS,SCHIPPER1994,SWIERINGA1998,ANDBARTHETAL2001PROVIDEEXAMPLESOFTHEPROGRESSMADEBYEMPIRICALARCHIVALSTUDIESINADDRESSINGTHISCHALLENGENOTWITHSTANDINGTHISPROGRESS,THEABILITYOFEMPIRICALARCHIVALACCOUNTINGRESEARCHTOOFFERPOLICYDIRECTEDINSIGH

3、TSISINHERENTLYLIMITED,FORTWOREASONSFIRST,REALWORLDDATACANONLYINFORMUSOFREACTIONSTOPOLICIESTHATALREADYEXIST,WHEREASTHEPOLICYMAKERSPERSPECTIVEDEMANDSEXANTEINSIGHTSOFLIKELYREACTIONSTOPOLICIESTHATCOULDEXISTSECOND,THEVARIATIONAMONGFIRMSINACCOUNTINGPRACTICESCOINCIDESWITHAMULTITUDEOFOTHERFACTORSTHATVARYATT

4、HESAMETIME,MAKINGITDIFFICULTTOISOLATETHEINCREMENTALEFFECTOFACCOUNTINGALTERNATIVESGIVENTHESELIMITATIONS,SEVERALOBSERVERS,SUCHASMAINES1994,BERESFORDANDJOHNSON1995,ANDSWIERINGA1996,SUGGESTAROLEFORTRUEEXPERIMENTSDESIGNEDSTUDIESINWHICHPARTICIPANTSMAKEDECISIONSUNDEREXPERIMENTERCONTROLLEDCONDITIONSINADDRES

5、SINGACCOUNTINGPOLICYQUESTIONSONLYINATRUEEXPERIMENTCANWEVARYANEXISTINGORPROPOSEDPOLICYALTERNATIVEOFINTERESTANDMEASUREITSINCREMENTALINFLUENCEONDECISIONMAKERS,HOLDINGALLOTHERINFLUENCESCONSTANTTHISCOMMENTARYEXPLORESTHISIDEAINGREATERDEPTH,ESPECIALLYWITHRESPECTTOTHEDIFFERENTSTRENGTHSANDWEAKNESSESOFINDIVID

6、UALJUDGMENTANDDECISIONMAKINGSTUDIESOFTENTERMEDBEHAVIORALRESEARCH,ANDMULTIPERSONINTERACTIVESTUDIESWITHCOMPETITIVEINCENTIVES,OFTENTERMEDEXPERIMENTALECONOMICS,FORPRODUCINGUSEFULPOLICYINSIGHTSOURPREMISEISTHAT,VIEWEDASAWHOLE,THESETWOSTYLESOFEXPERIMENTATIONHELPTOMITIGATETHECONCERNTHATEXPERIMENTSAREOFLIMIT

7、EDVALUETOPOLICYDEBATESBECAUSETHEYLACKREALISMABDELKHALIK1994BEHAVIORALSTUDIESOFINDIVIDUALJUDGMENTANDDECISIONMAKINGOFTENLACKTHEREALISMOFEXPLICIT2PERFORMANCEINCENTIVESANDTHEMULTIPERIOD,MULTIPERSONNATUREOFECONOMICCOMPETITIONFORDIFFERENTREASONS,EXPERIMENTALECONOMICSTUDIESALSOLACKREALISM,BECAUSETHEYOFTENI

8、NVOLVESTUDENTSUBJECTSPERFORMINGSTYLIZEDTASKSTHATAREABSTRACTEDFROMTHEREALWORLDENVIRONMENTWHENVIEWEDASAWHOLE,HOWEVER,THESETWOAPPROACHESCOMPLEMENTEACHOTHER,ADDRESSINGTHEOTHERSWEAKNESSESANDOFFERINGUNIQUESTRENGTHSWEPROVIDESOMEHISTORICALPERSPECTIVEBELOW,FOLLOWEDBYEXAMPLESFROMEACHAPPROACHTHATILLUSTRATEOURP

9、REMISEFORTHESAKEOFBREVITY,WEFOCUSOUREXAMPLESONFINANCIALACCOUNTINGPOLICYQUESTIONS,ALTHOUGHWECOULDOFFERSIMILAROBSERVATIONSFORPOLICYQUESTIONSINVOLVINGAUDITING,MANAGEMENTACCOUNTING,ANDTAXATIONWETHENCOMMENTONTHESTRATEGICIMPLICATIONSOFACCOUNTINGPOLICYQUESTIONS,DISTINGUISHINGBETWEENEXPERIMENTSTHATMANIPULAT

10、EPOLICYALTERNATIVESANDTHOSETHATTREATACCOUNTINGCHOICESASSTRATEGICDECISIONSBYOPPORTUNISTICMANAGERSOURCONCLUDINGCOMMENTSRETURNTOOUROVERALLPREMISEANDSUGGESTWAYSTOINTEGRATETHEBENEFITSOFDIFFERENTEXPERIMENTALSTYLESSOMEHISTORYALTHOUGHMARKEDBYRECENTINTEREST,THEUSEOFEXPERIMENTSTOADDRESSACCOUNTINGPOLICYQUESTIO

11、NSDATESBACKSEVERALDECADESSWIERINGAANDWEICK1982REVIEWSEVERALEXPERIMENTALSTUDIESOFACCOUNTINGPOLICYQUESTIONSCONDUCTEDINTHE1960SANDEARLY1970STHEPOPULARITYOFSUCHEXPERIMENTSEBBEDSIGNIFICANTLYBYTHEMID1970S,CONCURRENTWITHTHECRITICALVIEWOFTHISLITERATURETHATEMERGEDBYTHATTIMEGONEDES1972GONEDESANDDOPUCH1974CRIT

12、ICISMREFLECTEDATWOPRONGEDATTACK,NOTINGBOTHTHELACKOFTHEORYINTHEEXPERIMENTALLITERATUREOFTHEDAYANDTHEINCONSISTENCYOFTHISLITERATUREWITHTHEPREVAILINGBELIEFININFORMATIONALMARKETEFFICIENCYTHEFOLLOWINGPASSAGEFROMGONEDESANDDOPUCH1974,106ISTELLINGSINCELABORATORYSTUDIESCONCENTRATEONINDIVIDUALBEHAVIORRATHERTHAN

13、COMPETITIVEMARKETPHENOMENA,THEIRRELEVANCETOTHEISSUESATHANDSEEMSNONEXISTENTEVENIFTHESESTUDIESWEREBASEDUPONTHEORY,ANYGENERALIZATIONSMADEABOUTTHEAGGREGATEBEHAVIOROFCAPITALMARKETAGENTSONTHEBASISOFRESULTSFROMLABORATORYSTUDIESAREEXTREMELYTENUOUSSPECIFICALLY,GIVENANEFFICIENTCAPITAL3MARKET,STUDIESOFTHEBEHAV

14、IOROFPARTICULARTYPESOFINVESTORSARENOTLIKELYTOLEADTORELIABLEGENERALIZATIONSABOUTCAPITALMARKETEQUILIBRIUMGIVENVIEWSSUCHASTHESE,ITISNOTSURPRISINGTHATBYTHELATE1970STHROUGHTHE1980S,EXPERIMENTALWORKINACCOUNTINGLARGELYEVOLVEDTOSTUDIESOFAUDITORJUDGMENT,ASREVIEWEDBYSOLOMONANDSHIELDS1995,WITHOCCASIONALFORAYSI

15、NTOMANAGEMENTACCOUNTING,ASREVIEWEDBYSPRINKLE2002BYTHEEARLY1990S,HOWEVER,EXPERIMENTALISTSHADREASONSTOQUESTIONBOTHCRITICISMSRAISEDINTHEEARLY1970SFIRST,EXPERIMENTSEVOLVEDTOREFLECTNOTJUSTPRACTICEDQUESTIONSANDINTUITIVECONJECTURES,BUTALSORIGOROUSTHEORETICALUNDERPINNINGSFROMBOTHPSYCHOLOGYANDECONOMICSMAINES

16、1995LIBBYETAL2002SECOND,EMERGINGEMPIRICALEVIDENCESUGGESTEDTHATCAPITALMARKETSWERENOTASINFORMATIONALLYEFFICIENTASWASONCEBELIEVEDBERGETAL1995LEE2001BLOOMFIELD2002ACCORDINGLY,RECENTYEARSWITNESSEDARESURGENCEINPOLICYDIRECTEDACCOUNTINGEXPERIMENTATIONEXAMPLESOFPOLICYQUESTIONSADDRESSEDINRECENTACCOUNTINGEXPER

17、IMENTSINCLUDECLASSIFICATIONOFHYBRIDDEBTEQUITYSECURITIESHOPKINS1996THEMOVEMENTTOREFLECTCURRENTVALUESINFINANCIALREPORTINGKACHELMEIER1996THECONTROVERSYSURROUNDINGINDUSTRYVSOPERATINGCLASSIFICATIONSFORSEGMENTREPORTINGMAINESETAL1997ENVIRONMENTALLIABILITYDISCLOSURESKENNEDYETAL1998ALTERNATIVEFORMATSFORREPOR

18、TINGCOMPREHENSIVEINCOMEHIRSTANDHOPKINS1998MAINESANDMCDANIEL2000THEPURCHASEVSPOOLINGCONTROVERSYHOPKINSETAL2000ALTERNATIVEDISCLOSURESOFRISKSANDOPPORTUNITIESDIETRICHETAL2001ITISCLEARTHATACCOUNTINGEXPERIMENTALISTSAREACTIVELYRESPONDINGTOTHECALLFOREXANTEORATLEASTCONCURRENTPOLICYDIRECTEDRESEARCH,TAPPINGTHE

19、COMPARATIVEADVANTAGEOFEXPERIMENTSTOCONTRASTDECISIONSUNDERBOTHEXISTINGANDPLAUSIBLEALTERNATIVEACCOUNTINGPOLICIESINACETERISPARIBUSENVIRONMENTLIBBYETAL2002PROVIDEACOMPREHENSIVE,UPTODATEREVIEWOFTHISLITERATURE4OURGOALINTHISCOMMENTARYISTOEXAMINETHERELATIVESTRENGTHSANDLIMITATIONSFORPOLICYDIRECTEDRESEARCHOFT

20、WODIFFERENTEXPERIMENTALPERSPECTIVESEVIDENCEDINTHESESTUDIESTHEFIRST,ANDOLDESTPERSPECTIVEOFTENTERMED“BEHAVIORALJUDGMENTANDDECISIONMAKING“RESEARCHGENERALLYELICITSTHEHYPOTHETICALQUESTIONNAIREBASEDJUDGMENTSOFEXPERIMENTALPARTICIPANTSINASINGLEPERSONSETTINGUSINGREALISTICCASEMATERIALSALTHOUGHTHESESTUDIESSTRI

21、VETOCAPTURECONTEXTUALREALISMGIBBINSANDJAMAL1993,THEYREMAINPARTIALLYSUBJECTTOGONEDESANDDOPUCHS1974CRITICISMTHATINDIVIDUALJUDGMENTSDONOTNECESSARILYIMPLYAGGREGATEBEHAVIORINCOMPETITIVEMARKETSTHISOBSERVATIONSUGGESTSAROLEFORTHEINTERACTIVE,INCENTIVEDRIVENSTYLEOFEXPERIMENTATIONOFTENTERMED“EXPERIMENTALECONOM

22、ICS,“WHICHINCLUDESLABORATORYMARKETSANDOTHERDESIGNSINVOLVINGSTRATEGICINTERACTIONAMONGPARTICIPANTSEXPERIMENTALECONOMICSTUDIESMEASUREBEHAVIORFROMTRADINGDECISIONSANDOTHERACTIONSWITHMEANINGFULMONETARYCONSEQUENCES,ANDEXPLICITLYINCORPORATETHEDISCIPLINEOFECONOMICCOMPETITIONTHESEFEATURESENABLERESEARCHERSTOAD

23、DRESSMARKETEFFICIENCYISSUESASEMPIRICALQUESTIONSRATHERTHANASSUMPTIONSHOWEVER,ASWEEXPLAINLATER,EXPERIMENTALECONOMICSTUDIESSUFFERFROMADIFFERENTSETOFLIMITATIONSWEBELIEVETHEREISLITTLEVALUETODEBATINGWHICHSTYLEOFEXPERIMENTATIONISBETTERORWORSETHEREAREVALUABLESYNERGIESFROMTHEDIFFERENTSTRENGTHSANDLIMITATIONSO

24、FDIFFERENTEXPERIMENTALAPPROACHESWEOFFEREXAMPLESOFEACHAPPROACHTOILLUSTRATETHEPOINTEXAMPLESOFPOLICYDIRECTEDINDIVIDUALJUDGMENTSTUDIESREPORTINGCOMPREHENSIVEINCOMETHEFASB1997DEFINESCOMPREHENSIVEINCOMEASTHECHANGEINANENTITYSNETASSETS,EXCLUSIVEOFTRANSACTIONSWITHOWNERSCOMPREHENSIVEINCOMEINCLUDESINCOMEASTRADI

25、TIONALLYDEFINEDASWELLASITEMSNOTREPORTEDONTHETRADITIONALINCOMESTATEMENT,SUCHASUNREALIZEDGAINSANDLOSSESONAVAILABLEFORSALESECURITIESANDFOREIGNEXCHANGETRANSLATIONADJUSTMENTSUNDERTHECURRENTRATEMETHODFASB1997THEFASBFELTTHATFIRMSSHOULDREPORTCOMPREHENSIVEINCOME,BUTDETERMININGWHERETODOSOWASCONTROVERSIALATONE

26、EXTREME,FIRMSCOULDREPORTCOMPREHENSIVEINCOME5INASEPARATEPERFORMANCESTATEMENTTHATBEGINSWITHNETINCOMEASTRADITIONALLYDEFINED,APPENDINGADDITIONALITEMSTOARRIVEATCOMPREHENSIVEINCOMEATTHEOTHEREXTREME,FIRMSCOULDREPORTTHECOMPONENTSOFCOMPREHENSIVEINCOMEASRECONCILINGITEMSWITHINTHESTATEMENTOFSTOCKHOLDERSEQUITYSS

27、EEMPIRICALARCHIVALSTUDIESAREILLEQUIPPEDTOADDRESSTHEIMPLICATIONSOFTHESEALTERNATIVEFORMATSBECAUSEOFTIMELINESS,ANDBECAUSETHESUBSTANTIALMAJORITYOFCOMPANIESOPTEDFORTHESSEFORMAT,LEAVINGLITTLEBASISFORCOMPARISONRELATEDEXPERIMENTSBYHIRSTANDHOPKINS1998ANDBYMAINESANDMCDANIEL2000ADDRESSEDTHEVALUATIONIMPLICATION

28、SOFALTERNATIVECOMPREHENSIVEINCOMEFORMATSHIRSTANDHOPKINS1998ASSIGNEDBUYSIDEANALYSTSTODIFFERENTCOMPREHENSIVEINCOMEFORMATCONDITIONSANDASKEDTHEMTOVALUEACOMPANYTHAT1DIDOR2DIDNOMANAGEEARNINGSBYSELLINGANDREPURCHASINGMARKETABLESECURITIESTHATEXPERIENCEDUNREALIZEDGAINSMAINESANDMCDANIEL2000ASSIGNEDEVENINGMBAST

29、UDENTSTOEXPERIMENTALCONDITIONSTHATVARIEDIN1COMPREHENSIVEINCOMEREPORTINGFORMATAND2THEUNDERLYINGVOLATILITYOFUNREALIZEDSECURITYGAINSANDLOSSES,ASKINGTHEMTOASSESSVOLATILITYANDMANAGEMENTEFFECTIVENESSBOTHSTUDIESFOUNDTHATUSERSAREBETTERABLETODETERMINETHEFIRMSUNDERLYINGECONOMICACTIVITYWHENTHEFIRMREPORTSCOMPRE

30、HENSIVEINCOMEINASEPARATEPERFORMANCESTATEMENTFROMAPOLICYPERSPECTIVE,THESESTUDIESCALLINTOQUESTIONTHEFASBSCOMPROMISEDECISIONTOALLOWBOTHALTERNATIVES,ANDHELPTOEXPLAINWHYTHESUBSTANTIALMAJORITYOFCOMPANIESCHOOSETHELESSTRANSPARENTSSEOPTIONLIMITATIONSOFINDIVIDUALJUDGMENTSTUDIESTHEFACTTHATTHESETWOSTUDIESDERIVE

31、SIMILARCONCLUSIONSFROMDIFFERENTELICITEDJUDGMENTSANDDIFFERENTTYPESOFPARTICIPANTSHELPSTOREINFORCETHESTUDIESPOLICYIMPLICATIONSNEVERTHELESS,THESESTUDIESILLUSTRATESOMEINHERENTLIMITATIONSOFTHISSTYLEOFEXPERIMENTATIONFIRST,WITHOUTPERFORMANCECONTINGENTCOMPENSATION,ITISUNKNOWNWHETHERPARTICIPANTSINTHESEANDRELA

32、TEDINDIVIDUALJUDGMENTSTUDIESEXERTASMUCHINFORMATIONPROCESSINGEFFORTINTHEEXPERIMENTALSETTINGASINANENVIRONMENTWITHEXPLICITINCENTIVESPARTICIPANTSEXERTINGLESSINFORMATIONPROCESSINGEFFORTWOULDFAREBETTERWITHALESSINFORMATIONALLYTAXING6REPORTINGFORMAT,WHICHISCONSISTENTWITHTHEOBSERVEDFINDINGSSECOND,EVENWITHMEA

33、NINGFULINCENTIVES,THEMARKETAGGREGATIONQUESTIONREMAINSANIMPORTANTTENETOFTHEMARKETEFFICIENCYARGUMENTISTHATEVENIFMOSTMARKETPARTICIPANTSAREBIASEDPROCESSORSOFINFORMATION,AFEWINFORMEDTRADERSATTHEMARGINCANARBITRAGEANYRESULTANTSECURITYMISPRICING,SUCHTHATEVENTHEUNINFORMEDBECOMEPRICEPROTECTEDINEQUILIBRIUMLEE2

34、001ANDBLOOMFIELD2002EXPLORECHALLENGESTOTHISARGUMENT,ANDLIBBYETAL2002PROVIDEAMPLEEVIDENCETHATJUDGMENTBIASESCANPERSISTINMARKETSETTINGSNEVERTHELESS,WHENANEXPERIMENTMEASURESONLYINDIVIDUALJUDGMENTS,THEPOTENTIALLYMITIGATINGFORCEOFMARKETCOMPETITIONREMAINSANOPENQUESTIONCOULDLABORATORYMARKETSADDRESSTHESELIMI

35、TATIONSONEMIGHTCONJECTURETHATTHESELIMITATIONSCOULDBEOVERCOMEBYREPLICATINGTHEHIRSTANDHOPKINS1998AND/ORMAINESANDMCDANIEL2000EXPERIMENTSINALABORATORYMARKET,USINGTHETOOLSOFEXPERIMENTALECONOMICSUNFORTUNATELY,SUCHAGOALISFAREASIERSAIDTHANDONETHELABORATORYMARKETRESEARCHERMUSTFIRSTASSIGN“TRUEVALUES“TOTHESECU

36、RITIESUNDERLYINGTHEFIRMSINTHEEXPERIMENTALMATERIALSANDCORRESPONDINGFINANCIALSTATEMENTSLABORATORYMARKETPARTICIPANTSREDEEMTHESECURITIESTHEYBOLDATTHEENDOFTHESESSIONFORTERMINALVALUESDEFINEDBYTHERESEARCHER,PROVIDINGTHEINCENTIVETOBUYSECURITIESBELOWTRUEVALUEORSELLTHEMABOVETRUEVALUEBYCONTRAST,HIRSTANDHOPKINS

37、1998PARTICIPANTSPROVIDEDJUDGMENTSOFUNDERLYINGSECURITYVALUESTHESEJUDGMENTSCANDIFFERINPREDICTABLEWAYSBETWEENTREATMENTCONDITIONS,BUTTHEYCANNOTBECOMPAREDTOANYABSOLUTESENSEOFTRUEVALUETHEDIFFICULTYOFASSIGNINGTRUEVALUESFORSOMETHINGASCOMPLEXASTHEMATERIALSUSEDBYHIRSTANDHOPKINS1998ANDMAINESANDMCDANIEL2000ISCO

38、MPOUNDEDBYASECONDFUNDAMENTALCHALLENGEOFLABORATORYMARKETSTHEFIRMSTRADEDINALABORATORYSETTINGARENOTGOINGCONCERNSBYNECESSITY,LABORATORYSECURITIESPAYALIQUIDATINGDIVIDENDATTHEENDOFTHEEXPERIMENTALSESSION,ENABLINGPARTICIPANTSTOBECOMPENSATEDANDDISMISSEDPUTDIFFERENTLY,PARTICIPANTSINALABORATORYMARKETCANNOTTAKE

39、SECURITIESWITHTHEMWHENTHEYLEAVETHEEXPERIMENTTHECONVENTIONALAPPROACH7ISTOLIQUIDATEEXPERIMENTALSECURITIESFORWELLDEFINEDTERMINALVALUESATTHEENDOFTHESESSION,SUCHTHATPARTICIPANTSFINALPOSITIONSAREEXPRESSEDONLYINCASHBYCONTRAST,REALWORLDFIRMSDONOTGENERALLYLIQUIDATEONAPREDICTABLEBASIS,SUCHTHATTHEVALUEOFASECUR

40、ITYISCIRCULARLYDEFINEDBYITSESTIMATEDREALIZABLEVALUEUPONFUTURESALEPARTICIPANTSINANINDIVIDUALJUDGMENTSETTINGCANGRASPTHISNOTIONANDESTIMATEAREALISTICSTOCKPRICE,BUTTHEIRJUDGMENTSDONOTCORRESPONDTOTHOSEOFLABORATORYMARKETPARTICIPANTSWHOEXPECTACASHPAYOFFFROMTHEIRASSETHOLDINGSATTHEENDOFTHESESSIONSUPPOSE,FORTH

41、ESAKEOFARGUMENT,THATANEXPERIMENTERCANDEVISESOMEWELLDEFINEDPROCESSTHATENDSINACALCULABLELIQUIDATIONVALUEBASEDONGAINSANDLOSSESFROMMARKETABLESECURITIESREPORTEDINCOMPREHENSIVEINCOMEUNDERDIFFERENTFORMATSTHEREADERMIGHTWISHTOCONJECTUREBOWTHISCOULDBEDONEANYSOLUTIONUNDOUBTEDLYINVOLVESAGREATDEALOFABSTRACTIONAW

42、AYFROMTHERICHEXPERIMENTALMATERIALSUSEDBYHIRSTANDHOPKINS1998ANDMAINESANDMCDANIEL2000LABORATORYMARKETPARTICIPANTSNEEDTOKNOWEXACTLYWHATISANDISNOTRELEVANTTOTHELIQUIDATIONPROCESSTHATGENERATESATERMINALVALUEFROMHOLDINGATARGETSECURITYTOBEOPERATIONALINALABORATORYECONOMY,ANYSUCHPROCESSMUSTBEMUCHSIMPLERANDHENC

43、EMOREEASILYUNDERSTOODBYMARKETPARTICIPANTSTHANTHEPROCESSTHATOPERATESINREALWORLDECONOMIESITISREASONABLETOSURMISETHATTHISABSTRACTIONMAKESITMOREDIFFICULTTOFINDANINFORMATIONPROCESSINGEFFECTOFDIFFERENTCOMPREHENSIVEINCOMEFORMATSTHISISNOTJUSTBECAUSEOFTHEFORCESOFMARKETEFFICIENCYRATHER,ITISBECAUSETHEJUDGMENTT

44、ASKASAWHOLEBECOMESMORETRANSPARENTTHANTHATPRESENTEDINTHEMATERIALSUSEDBYHIRSTANDHOPKINS1998ANDMAINESANDMCDANIEL2000THESECHALLENGESSUGGESTWHYANINDIVIDUALJUDGMENTEXPERIMENTISAREASONABLEAPPROACHTOQUESTIONSOFCOMPREHENSIVEINCOMEREPORTINGFORMAT,NOTWITHSTANDINGTHELIMITATIONSNEVERTHELESS,WECANGAINSOMESYNERGYB

45、YAPPLYINGEXPERIMENTALECONOMICAPPROACHESTODIFFERENTQUESTIONSINVOLVINGSIMILARBEHAVIORALPHENOMENA,ASWEILLUSTRATEPRESENTLYSOURCESTEVENJKACHELMEIERANDRONALDRKINGUSINGLABORATORYEXPERIMENTSTOEVALUATEACCOUNTINGPOLICYISSUESJACCOUNTINGHORIZONS,20022192328译文用实验评估会计政策问题引言会计学者们长期以来一直面临的挑战是证明了他们的研究意义和及时性的会计政策所面临的

46、问题。其中，席佩尔（1994年），SWIERINGA（1998年）和巴特（2001年）等提供了一些能应对这一挑战的，在档案研究方面取得进展的例子。尽管有这一进展，但是在会计档案研究方面提供的政策指导能力是有限的，原因有两个第一，现实世界的数据只能告诉我们的是已经存在的政策，而决策者事前的观点见解,要求的政策可能也会出现。第二，企业的会计实务是变化的，与此同时，很多因素也在变化，这样很难区分出会计政策选择的作用。由于这些限制，一些学者如麦恩斯（1994年），贝雷斯福德和约翰逊（1995年），SWIERINGA（1996年），提出了一个真正能处理会计政策问题的实验设计，他们让参加者在实验的控制条件

47、下作出决定，只有在保持所有其他影响因素不变时，通过实验后，我们才能知道现有的政策或其他建议的政策和措施对决策者的增量影响。本评论更深入地探讨这个主意。特别是关于不同的长处和短处，对个人的判断和决策的研究通常被称为行为研究，而对与多人互动的竞争激励机制的研究，通常被作为生产有用的政策，实验经济学的见解。我们的前提是，作为一个整体来看，这两种风格的实验有助于减轻担心实验的价值是有限的政策辩论，因为他们缺乏现实主义（ABDELKHALIK1994年）。个人的判断和决策行为研究往往缺乏明确的奖励，经济竞争的性质是现实主义。对于不同的原因，也缺乏实验经济学研究的现实主义，因为他们往往涉及学生表演的主题风

48、格是从现实环境中抽象出来的。不过，当作为一个整体来看，这两种方法相互补充，解决对方的弱点，并提供独特的优势。下面我们在历史的角度提供一些例子，这些例子是能阐明我们的前提的方法。为简便起见，我们专注于财务会计政策问题的例子，尽管我们可以提供涉及审计，管理会计，税务等问题的政策。然后，我们评论的会计政策问题的战略意义，区分于实验操作中的政策选择和那些被机会主义的管理者视为战略决策的会计政策选择。我们的结论意见还得回到我们的前提条件和建议整合不同的实验方式的好处。9一些历史虽然近期有记录，实验中使用的会计政策，解决问题可以追溯到几十年前。SWIERINGA和韦克（1982年）审查关于会计政策问题研究

49、的实验是在20世纪60年代和70年代初。这种实验普及到了70年代中期，与此同时，对实验批判的观点也出现了（GONEDES1972；GONEDES和DOPUCH1974）。他们的批评反映在两个方面，一是在当代的实验文学中缺乏理论，二是文学与正在流行的对信息市场效率的信仰不一致。下面来自GONEDES和DOPUCH（1974,106）的这段话是告诉我们由于实验室的研究集中于个人行为，而不是竞争的市场现象，所以现在似乎不存在任何问题。即使这些研究是在理论的基础上，但有关资本市场的代理商，在实验的研究成果的基础上做出的概括是极其片面的。具体来说，给定一个有效的资本市场，对特定类型的投资者行为的研究不太可能代表所有的投资者，也不太可能导致资本市场的均衡。到20世纪80年代，像这样提出意见并不奇怪，在70年代末，试点工作主要是在会计演变为审计判断的研究上，由SOLOMON和SHIELDS1995审核评价，偶尔也由SPRINKLE2002在管理会计方面审核评价。然而，到90年代初，实验家们有合理理由怀疑在20世纪70年代初提出的两种批评。首先，试验发展反映的问题不只是练习和直观的猜想，而且有来自心理学和经济学（麦恩斯1995；利比2002等）的严格的理论基础。其次，新兴的实验性证据表明，资本市场并不像信息一样被认为是有效的（伯格等人1995；LEE2001；布卢姆菲尔德200