1、外文翻译原文DISCUSSIONOFEMPIRICALRESEARCHONACCOUNTINGCHOICE1DEFININGACCOUNTINGCHOICETHEDEFINITIONOFACCOUNTINGCHOICEISIMPORTANTBECAUSEITPLACESBOUNDARIESONTHESETOFTOPICSORPHENOMENATOBESTUDIEDJUSTASTHEABSENCEOFANAGREEDUPONDEFINITIONOFTHEOBJECTOFSTUDYCANHINDERRESEARCHEXAMPLESINCLUDE“EARNINGSQUALITY“AND“EARNIN
2、GSMANAGEMENT“THEUSEOFANAMBIGUOUSOROVERLYEXPANSIVEDEFINITIONCANLEADTODISPUTESABOUTWHATHASBEENLEARNEDFLVSINTENTIONALLYBROADDEFINITIONOFACCOUNTINGCHOICEENCOMPASSES“ANYDECISIONWHOSEPRIMARYPURPOSEISTOINFLUENCEEITHERINFORMORSUBSTANCETHEOUTPUTOFTHEACCOUNTINGSYSTEM”FLVSDEFINITIONOFACCOUNTINGCHOICEISEXPANSIV
3、EALONGSEVERALDIMENSIONSONEISTHENATUREOFTHEDECISIONMAKERINTERPRETEDLITERALLY,FLVSDEFINITIONINCLUDESDECISIONSMADEBYMANAGERS,AUDITORS,AUDITCOMMITTEEMEMBERSANDPERHAPSEVENSTANDARDSETTINGGROUPS,PARTICULARLYIFTHEFOCUSISONIMPLEMENTATIONGUIDANCEFOREXAMPLE,THEACTIVITIESOFTHEEMERGINGISSUESTASKFORCEMOSTACCOUNTI
4、NGCHOICERESEARCHDOESNOTINCLUDEDECISIONMAKERSOTHERTHANMANAGERSAMONGTHOSERESPONSIBLEFORMAKINGACCOUNTINGCHOICES,SOITSEEMSLIKELYTHATRESEARCHERSHAVEADOPTEDTHESAMERESTRICTIONIMPLIEDINFLVSDISCUSSION,WHICHDIRECTSATTENTIONTOACCOUNTINGCHOICESMADEBYMANAGERSHOWEVER,WITHINTHEIRFRAMEWORK,MANAGERIALDECISIONSCANBEV
5、IEWEDASTRADINGOFFINCENTIVESCONNECTEDWITHOTHERSSUCHASREGULATORSORSHAREHOLDERSWHOTAKEANINTERESTIN,ANDMAKEDECISIONSAFFECTING,OUTPUTSOFTHEACCOUNTINGSYSTEMEXPANDINGTHESCOPEOFACCOUNTINGCHOICETOINCLUDEDECISIONSMADEBYDECISIONMAKERSOTHERTHANMANAGERSSUGGESTSSOMEPOSSIBLERESEARCHOPPORTUNITIESFOREXAMPLE,WECOULDE
6、XAMINEAUDITORSDECISIONMAKINGPROCESSESWHENCONFRONTEDWITHAMBIGUOUSACCOUNTINGGUIDANCEORCONTENTIOUSISSUES,ANDTHEROLEOFAUDITCOMMITTEESINMONITORINGMANAGEMENTSSELECTIONANDIMPLEMENTATIONOFACCOUNTINGMETHODSINTERPRETEDBROADLY,FLVSDEFINITIONOFACCOUNTINGCHOICEWOULDSUGGESTWEDRAWON,ANDENCOURAGEMORE,RELATEDWORKINT
7、HEAUDITINGANDCORPORATEGOVERNANCELITERATURESASECONDDIMENSIONOFEXPANSIVENESSINFLVSDEFINITIONOFACCOUNTINGCHOICEISTHENATUREOFTHECHOICETHEDEFINITIONINCLUDESCHOICESAMONGEQUALLYACCEPTABLERULESWHATITERM“HARD”ACCOUNTINGCHOICES,SUCHASSELECTINGLIFOVERSUSFIFOFORINVENTORYVALUATIONORCHOOSINGBETWEENSTRAIGHTLINEVER
8、SUSACCELERATEDDEPRECIATIONMETHODSJUDGMENTSANDESTIMATESREQUIREDTOIMPLEMENTGENERALLYACCEPTEDACCOUNTINGRULESFOREXAMPLE,THEESTIMATEDSERVICELIFEOFLONGLIVEDASSETSORTHEESTIMATEDALLOWANCEFORUNCOLLECTIBLEACCOUNTSDISCLOSUREDECISIONSSUCHASTHEAMOUNTOFDETAILPROVIDEDINTHEDESCRIPTIONOFACCOUNTINGPOLICIESTIMINGDECIS
9、IONSSUCHASEARLYORDELAYEDADOPTIONOFAREQUIREDACCOUNTINGRULEWHENFLEXIBILITYINTHETIMINGOFADOPTIONEXISTSLOBBYINGACTIVITIESSUCHASEFFORTSTODISSUADETHEFINANCIALACCOUNTINGSTANDARDSBOARDFASBFROMPROMULGATINGARULEWHICHWOULDREQUIRETHEEXPENSINGOFEMPLOYEESTOCKOPTIONSCHOICESABOUTDISPLAYEG,THESELECTIONOFONESTATEMENT
10、,TWOSTATEMENTSORASECTIONOFSHAREHOLDERSEQUITYTODISPLAYELEMENTSOFOTHERCOMPREHENSIVEINCOMEASREQUIREDBYSTATEMENTOFFINANCIALACCOUNTINGSTANDARDSSFASNO130AGGREGATIONDECISIONSSUCHASTHEEXTENTTOWHICHCOMPONENTSOFINCOMEAREDISPLAYEDASSEPARATELINEITEMSCLASSIFICATIONDECISIONSEG,THECLASSIFICATIONOFHYBRIDSECURITIESA
11、SEQUITYVERSUSDEBTDECISIONSTOSTRUCTURETRANSACTIONSINCERTAINWAYSTOACHIEVEADESIREDACCOUNTINGOUTCOMEFOREXAMPLE,MANYFORMSOFOFFBALANCESHEETFINANCINGANDREALPRODUCTIONANDINVESTMENTDECISIONSSUCHASREDUCINGEXPENDITURESONRESEARCHANDDEVELOPMENTORADVERTISINGTHISDEFINITIONOFACCOUNTINGCHOICECOVERSADIVERSESETOFACTIV
12、ITIESTHATAFFECTACCOUNTINGNUMBERSONTHECASHFLOWDIMENSION,ACCOUNTINGCHOICEINCLUDESEVERYTHINGFROMREALDECISIONSTHATIS,DECISIONSWITHDIRECTCASHFLOWIMPLICATIONSWHOSEACCOUNTINGCONSEQUENCESARESIMPLYONEOFSEVERALPOSSIBLYSECONDANDTHIRDORDEROUTCOMES,TOACCOUNTINGDECISIONSWITHNOREALEFFECTSHETEROGENEITYOFACCOUNTINGC
13、HOICEALONGTHECASHFLOWDIMENSIONISPARTICULARLYIMPORTANTBECAUSE,ASPOINTEDOUTBYFLV,THEMOTIVATIONFORAREALDECISIONMAYBEUNRELATEDTOTHEACCOUNTINGOUTCOMEWHILETHEMOTIVATIONFORAPURELYACCOUNTINGDECISIONMUSTBERELATEDTOTHEOUTCOMEANOTHERDIMENSIONALONGWHICHACCOUNTINGCHOICE,ASDEFINEDBYFLV,DISPLAYSSIGNIFICANTHETEROGE
14、NEITYISEFFECTSONINCOMEWHILESOMECHOICESHAVEBOTHIMMEDIATEANDLONGERTERMINCOMEEFFECTSEG,THEDECISIONTOEXTENDASSETSERVICELIVES,OTHERCHOICESSUCHASTHOSEINVOLVINGAGGREGATIONANDCLASSIFICATIONAFFECTONLYCOMPONENTSOFINCOME,PERIODBYPERIODTHISDISTINCTIONIMPLIESTHATSOMECHOICESAREINTENDEDTOAFFECTTHEOVERTIMEPATTERNOF
15、REPORTEDINCOMEEG,SHIFTSINLOANLOSSPROVISIONS,SOMEAREINTENDEDTOAFFECTTHECOMPONENTSOFINCOMEPERIODBYPERIODEG,ALLEGEDACCOUNTINGMANIPULATIONSINWHICHCOSTSTHATSHOULDBEPARTOFCOSTOFGOODSSOLDARECLASSIFIEDASMARKETINGEXPENSES1ANDSOMEAREINTENDEDTOAFFECTBOTHCOMPONENTSANDOVERTIMEPATTERNSEG,SPECIALCHARGESRELATEDTOBU
16、SINESSCOMBINATIONSWHICHINAPPROPRIATELYINCLUDEFUTUREOPERATINGEXPENSESPRESUMABLYTHEMOTIVATIONFORTHESECHOICESDIFFERSJUSTASTHEINTENDEDOUTCOMEOFTHECHOICESDOESFLVSDEFINITIONOFACCOUNTINGCHOICEISSILENTONTHEMATTEROFMOTIVATIONSASEVIDENCEDBYTHETAXONOMYINTRODUCEDINSECTION3OFTHEIRPAPER,ACCOUNTINGCHOICECANBEDRIVE
17、NBYMANAGERIALSELFINTEREST,BYAWISHTOMAXIMIZETHEINTERESTSOFSHAREHOLDERS,POSSIBLYATTHEEXPENSEOFSOMEOTHERCONTRACTINGPARTY,ORBYAWISHTOPROVIDEINFORMATIONWHATISNOTCLEARISWHETHERMOTIVESARELIKELYTOBEMATCHEDWITHCHOICES,INTHESENSETHATONLYCERTAINCHOICESCANBEUSED,ORAREBESTUSED,TOACHIEVECERTAINDESIREDENDSICONSIDE
18、RTHISISSUEINMOREDETAILINSECTION5OFTHISDISCUSSION2CONSEQUENCESOFFLVSDEFINITIONOFACCOUNTINGCHOICEFLVSDECISIONTOADOPTANEXPANSIVEVIEWOFACCOUNTINGCHOICEHASSEVERALCONSEQUENCESFORTHEIRPAPERONECONSEQUENCEISTHATTHEDEMARCATIONBETWEENACCOUNTINGCHOICEANDRELATEDRESEARCHAREASVOLUNTARYDISCLOSURE,DETERMINANTSOFCOMP
19、ENSATION,CORPORATEGOVERNANCEISNOTCRISPASECOND,VERYPOSITIVECONSEQUENCEISTHATFLVPROVIDEBROADCOVERAGEOFANIMPORTANTBODYOFACCOUNTINGRESEARCHBYTAKINGANEXPANSIVEVIEWOFTHEIRTOPIC,THEYAREABLETOSUMMARIZEANDCRITIQUEAMATERIALPORTIONOFTHEACCOUNTINGRESEARCHLITERATURETHIRD,ANDPERHAPSMOSTIMPORTANTFORFUTURERESEARCH,
20、THEIRVIEWOFACCOUNTINGMETHODCHOICEENCOMPASSESCHOICESMADEINIMPLEMENTINGACCOUNTINGMETHODS,INADDITIONTOCHOICESAMONGTHEMETHODSTHEMSELVESMYOWNVIEWISTHATIMPLEMENTATIONISSUESOFFERMOREOPPORTUNITIESTHANDOHARDACCOUNTINGCHOICESFORUNDERSTANDINGTHEMOTIVATIONSFORANDCONSEQUENCESOFACCOUNTINGCHOICECONSIDERATIONOFIMPL
21、EMENTATIONDECISIONSASKEYELEMENTSOFACCOUNTINGCHOICESEEMSCONSISTENTWITHTHEBEHAVIOROFSEVERALGROUPSTHATEVALUATEFINANCIALREPORTINGOUTCOMESFOREXAMPLE,THESECURITIESANDEXCHANGECOMMISSIONSEC,CHARGEDWITHOVERSIGHTOFTHEUNITEDSTATESFINANCIALREPORTINGSYSTEM,SEEMSTOFOCUSMOREONIMPLEMENTATIONDECISIONSTHANONACCOUNTIN
22、GMETHODCHOICEINPARTICULAR,SPEECHESBYSECCOMMISSIONERSANDSTAFFDONOTFOCUSONACCOUNTINGMETHODCHOICE,BUTRATHERONIMPLEMENTATIONDECISIONSSEE,FOREXAMPLE,LEVITT1998RECENTSECSTAFFACCOUNTINGBULLETINSSABSALSOFOCUSENTIRELYONCOMPLEXIMPLEMENTATIONISSUESOFMATERIALITYJUDGMENTSSABNO99,TIMINGANDAMOUNTSOFRESTRUCTURINGCH
23、ARGESSABNO100ANDREVENUERECOGNITIONSABNO101THERESULTSOFTHESESTUDIESHAVEATLEASTTWOIMPLICATIONSWHICHBEARONFLVSDISCUSSIONFIRST,THEYSUGGESTTHATITISNOTCHOICEOFRULESORTREATMENTSWITHINGAAPSUCHASLIFOVERSUSFIFOTHATSHAREHOLDERS,ORPARTIESPRESUMPTIVELYACTINGINTHEINTERESTSOFSHAREHOLDERS,FINDTROUBLESOMERATHERITIST
24、HEJUDGMENTSTHATMANAGERSMAKEINIMPLEMENTINGGAAPTHATAREPROBLEMATICTHUS,ONEIMPLICATIONISTHATRESEARCHERSSHOULDFOCUSLESSONACCOUNTINGMETHODCHOICEANDMOREONIMPLEMENTATIONDECISIONSIELABORATEONTHISISSUEINSECTION4THESECONDIMPLICATIONOFTHESESTUDIESPERTAINSTOFLVSCALLFORRESEARCHONTHECONSEQUENCESOFACCOUNTINGCHOICET
25、HERESEARCHONAAERSANDCLASSACTIONLITIGATIONBEARSDIRECTLYONTHECOSTSOFBADACCOUNTINGIMPLEMENTATIONS,ANDSUGGESTSTHATQUANTIFYINGTHEADVERSEEFFECTSOFBADACCOUNTINGEG,SHAREHOLDER,BONDHOLDERANDPOSSIBLYTAXPAYERLOSSESINCREASESINTHECOSTOFCAPITALORLOSSOFACCESSTOTHECAPITALMARKETSMIGHTBEANAPPROPRIATEEXTENSIONOFTHISLI
26、TERATUREARGUABLY,MANAGERSANDOTHERSAREPROBABLYMOREINTERESTEDINDIRECTANDOBJECTIVEMEASURESOFTHEBENEFITSOFGOODACCOUNTINGIMPLEMENTATIONSIDENTIFYINGBENEFITSHASPROVENMOREDIFFICULTTHANIDENTIFYINGCOSTSSEE,FOREXAMPLE,BOTOSAN19973IMPLEMENTATIONDECISIONSVERSUSMETHODCHOICEDECISIONS31RESPONSESTOTHERECOMMENDATIONT
27、HATRESEARCHERSFOCUSONIMPLEMENTATIONDECISIONSAFOCUSONIMPLEMENTATIONDECISIONSCANTAKEEITHERANAGGREGATEDORADISAGGREGATEDAPPROACHTHEAGGREGATEDAPPROACHISPERHAPSBESTEXEMPLIFIEDBYTHESIGNIFICANTBODYOFWORKEXAMININGDISCRETIONARYANDNONDISCRETIONARYACCRUALSTHEDISAGGREGATEDAPPROACHFEATURESAFOCUSONINDIVIDUALACCOUN
28、TINGITEMSKNOWNTOREQUIRESUBSTANTIALMANAGERIALJUDGMENTANDTOHAVEASIGNIFICANTIMPACTONREPORTEDPROFITABILITYEG,LOANLOSSRESERVESINBANKSWAHLEN1994,AMONGOTHERSANDREVISIONSOFCLAIMLOSSRESERVESAMONGPROPERTYCASUALTYINSURERS,PETRONI1992THEAGGREGATEDAPPROACHHASTHEADVANTAGE,INFLVSFRAMEWORK,OFCONSIDERINGMULTIPLECHOI
29、CESORATLEASTTHEAGGREGATEDOUTCOMESOFMULTIPLECHOICESTHEDISAGGREGATEDAPPROACHHASTHEPOTENTIALADVANTAGE,INFLVSFRAMEWORK,OFYIELDINGPRECISEDIRECTIONALPREDICTIONSBASEDONTHERESEARCHERSUNDERSTANDINGANDANALYSISOFHOWDECISIONMAKERSTRADEOFFTHEINCENTIVESASSOCIATEDWITHTHEACCOUNTINGOBJECTOFSTUDYTHEAPPROACHALSOHASTHE
30、ADVANTAGEOFRESPONDINGTOFLVSSUGGESTIONTHATRESEARCHERSUSETHEIRACCOUNTINGEXPERTISETOREFINERESEARCHDESIGNSONACCOUNTINGCHOICEAGOODEXAMPLEOFTHEAPPLICATIONOFEXPERTISEANDTHEDISAGGREGATEDAPPROACHISMILLERANDSKINNERS1998INVESTIGATIONOFDEFERREDTAXASSETSTHESEAUTHORSEXAMINEMANAGERSDEFERREDTAXVALUATIONALLOWANCESTO
31、DISTINGUISHWHETHERTHESEESTIMATESAREMORECONSISTENTWITHTHEINTENTOFSFASNO109ANIMPLEMENTATIONPREDICTEDBYFLVSINFORMATIONASYMMETRYMOTIVATION,WITHLOOSENINGLEVERAGERELATEDCONSTRAINTSANIMPLEMENTATIONPREDICTEDBYFLVSAGENCYCOSTMOTIVATIONORWITHINCOMESMOOTHINGANIMPLEMENTATIONPREDICTEDBYAVARIANTOFFLVSINFORMATIONAS
32、YMMETRYMOTIVATIONTHEDISAGGREGATEDAPPROACHALSOHASTHEDISADVANTAGE,INFLVSFRAMEWORK,OFPROVIDINGAPIECEMEAL,ONECHOICEATATIMEANALYSISIBELIEVETHATFLVSASSESSMENTOFTHISAPPROACHASOPPOSEDTOTHEWAYRESEARCHERSHAVEIMPLEMENTEDTHISAPPROACHISUNDULYPESSIMISTICTHATIS,ITHINKTHEDISAGGREGATEDAPPROACHCANBEUSEDTOAMASS,ONESTU
33、DYATATIME,ASETOFEMPIRICALREGULARITIESTHAT,TAKENTOGETHER,PROVIDEAGENERALSETOFRESULTSANDINSIGHTSHOWEVER,BECAUSEACCOUNTINGRESEARCHERSDONOTALWAYSMAKETHEEFFORTTOARTICULATECAREFULLYANDTHOROUGHLYTHEEXTENTTOWHICHTHEYBELIEVETHEIRRESULTSAREGENERALIZABLEANDTOPROVIDEACONTEXTFORBOTHTHEIRSTUDYANDITSRESULTSFROMTHE
34、EXISTINGLITERATURE,READERSOFTHISLITERATURECANEASILYCOMEAWAYWITHTHEIMPRESSIONOFADISJOINTEDSERIESOFFRAGMENTEDANDINCONCLUSIVESTUDIES42RESPONSESTOTHERECOMMENDATIONTHATRESEARCHERSFOCUSONCHOICESAMONGACCOUNTINGRULESFLVALSOSUGGESTARECONSIDERATIONOFRESEARCHDESIGNSTHATEXPLICITLYCONSIDERMULTIPLEACCOUNTINGRULES
35、,ALONGTHELINESOFTHOSEUSEDBYHAGERMANANDZMIJEWSKI1979ANDHAGERMAN1981ONERECENTSTUDYWHICHTAKESSUCHANAPPROACHISBOWEN,DUCHARMEANDSHORES1999EXAMINATIONOFINVENTORYANDDEPRECIATIONMETHODCHOICESIN1984,1990AND1996THEYCONSIDER19EXPLANATORYVARIABLESDRAWNFROMTWODECADESOFRESEARCH,ANDCONCLUDETHATTHEEXPLANATORYPOWERO
36、FTHEVARIABLES,ASAGROUP,IS2327,WITHINDUSTRYMEMBERSHIPADDINGANOTHER510BOWENETALSCONCLUSIONISFARLESSPESSIMISTICTHANFLVS,INTHATTHEYCONCLUDE,“OURANALYSISOFTHEECONOMICDETERMINANTSOFACCOUNTINGMETHODCHOICEDEMONSTRATESTHATCONSIDERABLEPROGRESSHASBEENMADEINTHELAST20YEARS“PERHAPSONEREASONFORBOWENETALSRELATIVELY
37、MOREOPTIMISTICCONCLUSIONISTHEIRFOCUSONTHELITERATUREASWHOLETHEYCHOOSETHEIREXPLANATORYVARIABLESFROMTHOSEUSEDINPREVIOUSRESEARCHANDNOTONLARGEANDSMALLINCONSISTENCIESAMONGINDIVIDUALSTUDIESBECAUSEUSGAAPFEATURESRELATIVELYFEWFREECHOICEACCOUNTINGALTERNATIVES,ITISPOSSIBLETHATFLVSSUGGESTIONFORMORERESEARCHONCHOI
38、CESAMONGACCOUNTINGRULESWOULDBEMOSTEFFECTIVELYIMPLEMENTEDININTERNATIONALSETTINGSSOMEINTERNATIONALACCOUNTINGSTANDARDSIAS,FOREXAMPLE,EXPLICITLYOFFERBOTHABENCHMARKTREATMENTANDANALLOWEDALTERNATIVECONSISTENTWITHTHEVIEWTHATRESEARCHONTHECHOICESAMONGALLOWEDALTERNATIVESUNDERIASWOULDBEOFINTERESTTOEXTERNALEVALU
39、ATORSOFFINANCIALREPORTINGOUTCOMES,ANAUGUST15,1999LETTERFROMSECCHIEFACCOUNTANTLYNNTURNERTOTHEAMERICANACCOUNTINGASSOCIATIONINVITEDRESEARCHONFIRMCHARACTERISTICSASSOCIATEDWITHCHOICESAMONGTHEALTERNATIVESPROVIDEDBYIAS,ANDTHEFREQUENCYWITHWHICHTHESEALTERNATIVESARECHOSENSOURCEJENNIFERFRANCISDISCUSSIONOFEMPIR
40、ICALRESEARCHONACCOUNTINGCHOICEEB/OLHTTP/PAPERSSSRNCOM/SOL3/PAPERSCFMABSTRACT_ID258521HTML,20010206/20011024译文浅谈对会计选择的实证研究1会计选择的定义会计选择的定义很重要，因为它把一组主题或现象进行设限研究。正如一个没有商定的定义将阻碍研究（例如“盈余质量”和“盈余管理”），使用一个有歧义或过于宽泛的定义会导致我们对已学到的知识产生质疑。FLV（FIELDS,LYSANDVINCENT）对会计选择进行了宽泛的定义，“任何决定的初衷是对记账系统的输出有所影响。”其定义广泛的从几个方面进行考
41、虑。1决策者的性质。从字面上看，FLV的定义中，做出决定的人包含经理、审计师、审计委员会成员甚至可能是制定准则的组织，尤其是重点需要对实施进行指引（例如对紧急任务小组提出的活动）。大多数对会计选择的研究，并不包括除那些对做出会计选择决策负责决策者的其他会计决策者，因此研究者似乎都采用了与FLV理论中隐含的注意引导管理人员做出会计选择相同的限制。然而，在他们的研究框架下，管理决策可以被看作是与那些有兴趣、能够影响决定做出、记账系统的输出的人有相关激励交易的人。会计选择的范围扩大到包括经营决策者和其他决策者将提供更多的研究机会。例如，当遇到不明确的会计指导或有争议的问题是我们可以考察审计师的决策过
42、程，监督审计委员会的作用以及其会计方法的实施。广义的解释FLV对会计选择的定义建议并鼓励我们，借鉴更多在企业治理和审计工作中的相关文献。2、FLV对会计政策选择的定义中的第二个扩展意义是选择的性质。该定义包括在可接受的准则中选择（即我所谓的“硬”会计方法选择，如对库存材料计价选择先进先出法还是后进先出法，或在资产评估时选择加速折旧法还是直线法）；对判断和评估，需要按可接受的会计准则实施（例如，评估固定资产预计使用寿命或津贴，判断无法收回的账款）；披露的决定（如在会计政策中提供说明的详细程度的）；关于时间的决定（如持有期间的灵活性必须按会计准则的要求提前或延期）；关于游说活动（如努力阻止财务会计
43、准则委员会通过颁布准则要求对员工股票期权费用化）；有关显示的选择（例如，财务会计准则公告要求的通过一个或两个报表或股东权益变动表内容，显示其他综合收益因素）；关于聚集的决定（如收入组成部分在何种程度上作为单独项目显示）；关于分类的决定（如，对混合证券可分为股票与债券）；通过某些途径实现预期账目核算从而决定交易的结构（例如，许多形式的资产负债表外融资）；关于实际生产和投资决策（如减少广告费用在研究和开发阶段的支出）；这种选择的定义涵盖了多个影响会计数字的因素。在现金流方面，会计选择包括实际决定中的一切（即决定直接现金流涵义），其会计后果是只产生一个或两三个对会计决策没有影响的旧的结果。沿现金流涵
44、义的会计选择异质性尤其重要，因为，正如FLV所指出的，一个决定的真正动机可能与会计结果毫无关系，而一个纯粹的会计决策动机必须与其结果相符。沿FLV对会计选择的定义的另一个方面，显示的异质性对收入的影响是重大的。虽然有些选择对收入有近期的和延期的影响（例如，决定延长资产的使用寿命），其他的选择（如涉及聚合与分类的）只对时期内收入的组成部分有影响。这种区别意味着，一些选择是为了影响收入报告超时模型（如，贷款损失准备金化），也有一些是为了影响时期内收入的组成部分（如，涉嫌操纵会计成本的，应当以出让部分商品的成本开支划分为营业费用）还有一些是为了即影响组成部分又影响超时模型（如，与组合业务相关的特殊费
45、用，包括不恰当的未来营业费用）。据推测，这些不同选择的动机正如预期的结果一样。FLV对会计选择的定义对动机问题保持了沉默。如本文第三部分对分类学介绍，会计选择可以由管理自身利益支配，通过其他缔约者的代价以期望股东利益最大化，或期望提供信息。会计选择与动机是否匹配尚不清楚，在这个意义上看来，只有一部分或能够达到预期目的的选择是可以用的。（我在文章中的第五部分详细的讨论了这个问题）。2FLV关于会计选择定义的影响FLV采用广义的会计选择的对他们日后的论文产生了许多影响。其中一个是，强化了会计选择与相关研究领域（自愿披露、决定因素补偿、公司治理）的界限。第二，积极地影响是，FLV为会计研究的重要主体
46、提供了广阔的覆盖范围。通过使用广义的主题，他们能够总结和批评会计研究文献的资料部分。第三，也许是最重要的，对未来的研究，他们对会计方法选择的视角包括实施会计方法，除了他们自己的方法。我个人的看法是，实施问题比“硬”会计选择为理解会计选择的动机和后果能够提供更多的机会。审议执行情况的决定作为会计选择的关键因素，似乎与一些团体的财务报告评估结果的行为是一致的。例如，美国证券交易委员会（SEC）与美国负责监督财务报告制度似乎更重视决策执行情况，而不是会计方法选择。特别美国证券交易委员会委员和工作人员在发言中表示没有将工作重点放在会计方法选择，而是放在决策的实施上。（LEVITT1998）最近美国证券
47、交易委员会员工会计公告也侧重于实质性判断的执行问题（审计局第99号），定时定量安排重组费用金额（审计局第100号）和收入确认（审计局第101号）。这些研究的结果对FLV的讨论至少有两方面的影响。首先，他们认为它不是在公认会计准则（如先进先出法和后进先出法）的规则下的选择，股东或缔约人可以假设性的推定出股东的利益，从而找出麻烦；相反，它是管理者在实施会计准则中根据管理者的判断做出的。因此，一个隐含的意义是，研究人员应侧重于决策的执行而不是会计方法的选择。本人在第四部分阐述了这个问题。其次，这些研究涉及到与FLV要求的研究会计选择后果相关的内容。对会计及审计实施报告以及集体诉讼行为的研究，集体诉讼
48、承受的不良会计措施的直接代价，以及量化不良会计措施（例如股东、债券持有人和可能的纳税人损失；增加资金或进入资本市场带来的成本损失）的负面影响，可以作为这篇论文适当的扩展。可以说，经理和其他利益相关者可能对直接或客观能够带来利益的良好会计措施更有兴趣。经证明，对利润的识别比识别成本更困难；举例，见BOTOSAN1997。3决策的实施与选择的对比31对建议研究人员集中于决策实施的回应关于执行决定的重点聚合或分解的方法。通过对可任意支配或不可任意支配的利息这一主体工作的审查，聚集的方法可能是一个最好的例子。分类方法的特点是对反应盈利能力的报告中有重大影响的个别会计项目需要大量的管理判断。聚合方法的优
49、点是在FLV的框架内，考虑多种选择，或至少汇总多个选择的结果。分类方法的潜在优势是，在FLV的框架内，灵活精确的预测是基于研究者对如何权衡与研究会计对象相关奖励的理解和分析。这个方法也有响应FLV主张研究者用他们的会计专业知识改善会计选择研究计划的优点。应用专业知识和分散方法的一个好例子是MILLERANDSKINNERS1998对递延所得税资产的调查研究。这些作者们考察管理者的递延所得税计价津贴，与以区分这些估计是否符合财务会计准则第109号的原意，是否符合宽松的关联手段的约束或符合收入平滑原理。该分类方法也有缺点，在FLV的框架下，提供了一个渐进的限时的分析。我认同FLV的这种评估方法，它是作为反对研究者已经实施这种方法的方式是过分悲观的。也就是说，我认为分类的方法可以用来将同一时间和同一经验规律的研究积聚在一起，以提供一套通用的结果和见解。但是，由于会计研究人员并不总是努力一仔细彻底的阐明，他们认为自己的结果是大众的，并为现有的文献提供了成果，读者也能从中容易的得出摒弃分散和不确定的研究的印象。32对研究者集中于对会计规则的选择的回应FLV也建议重新考虑关于明确考虑多重会计规则的规划研究，沿着他们以前使用的HAGERMANANDZMIJEWSKI1979ANDHAGERMAN1981的道路。最近获得这一方法的
