1、 1 外文翻译 原文 Solutions For Measuring The Quality Of The Accounting Information Material Source: http:/ Author: Adela DEACONU Crina FILIP0 Anua BUIGA In spite of the essential role the quality of the accounting information has in users decision making on sound grounds, this quality is rather complex to
2、 achieve and hard to detect. These qualitative characteristics are difficult to specify and monitor within the accounting Standrization and practice. Moreover, they are difficult to examine even within archive or experimental studies that use or not empirical tests Therefore, this opic has been a ch
3、allenge for many papers in the economic literature.Most of the papers have treated the topic from the accounting theory and standardization perspective. Other papers analyse the quality of the information in general, from a conceptual point of view, and suggest definitions and classifications in ord
4、er to develop new assessment methodologies. quantifying the quality. Among these papers, there are studies that demonstrate the extent to which the quality of the published accounting information impacts on the decisions of the external users, namely investors, by analysing the published results. Th
5、ese papers focus on the ffect of the accounting information on the users decisions, by performing empirical tests, by assessing the quality of the information according to the size of the statistical correlation between the price of the action and the published accounting indicators, on the basis of
6、 the efficient market hypothesis. Some other studies refer to the intrinsic quality of the information and to its influence mainly on the agents management system. To this purpose, they have an internal approach, using more detailed information on the entity, identifying qualitative criteria, using
7、variables that are rather non-financial than financial. Many of these studies refer to decision support systems.Our study belongs to the category of papers that analyse the intrinsic quality of the accounting information. It takes further the conclusions of the mentioned authors, trying to measure t
8、he degree of quality assurance expected by the users of accounting information. It focuses on the use of the accounting information by the managers in decision-making and on the 2 extent to which they can trust this information. It makes the proposal of a model of quality quantification, basedon pub
9、lished accounting information, but also on other financial or non-financial information available for an internal analyst. The instrument is intended to managers, but we consider it can aswell be used by financial analysts and auditors,consultants, who are thus assured to have a correct database for
10、 their own investigations, and who can quickly validate their own conclusion srelated to the information that the audited entity offer to third parties. This paper is an exploratory study, which opens possibilities for establishing, deepening and implementing a methodology for quantifying the qualit
11、y of the accounting information, making use of economic analysis methods intensely used at present in accounting research.The study is structured on chapters that present:- the economic and accounting theories involved, corroborated with the conclusions of certain studies from the specialty literatu
12、re on which we rely when supporting our hypothesis;- the construction of an economic model containing explicit measurement prerequisites and criteria for each qualitative characteristic of the accounting information and of quality parameters within these characteristics;- the testing of the conceive
13、d model through a study case that allowed us to quantify and interpret the global quality of the accounting information. In the specialty literature concerning quality in general there are two patterns used to define or measure it, i.e. the pattern based on the demand of the clients (for accounting
14、information, users), and, respectively, the pattern based on the quality dimensions or attributes. According to these two patterns, we can identify, in the accounting literature, as stated in the introduction, two types of papers, i.e. papers studying the impact of the quality on the users, and, res
15、pectively, papers approaching the inner, intrinsic quality of the information. Both types of papers were useful in our study, even if in different extents. We start from the conclusions of the papers that have tested the effect of the accounting information quality on the users decisions. Firstly, t
16、he demonstration of this correlation gives usefulness to our study and may be a supporting theory. Secondly, the testing has related the impact on the economic performance with the degree of quality assurance. Thus, a high quality of the accounting information improves the economic performance by mi
17、tigating adverse selection and moral hazard problem. Bushman and Smith (2005)justify the importance of the information quality for the decisions of the users by mitigating the asymmetry of the information and by mitigating agency problems by interacting with corporate 3 governance mechanisms.The pap
18、ers that analyse the intrinsic quality of the information have helped us at least in two ways. Firstly, some of the quality criteria attached, in general, to the accounting information in the specialty literature and in the related accounting standards are selected and justified.Reliability, and fai
19、rness and timeliness are supported. We shall analyse reliability and comparability as demonstrated further on.Secondly, we rely on that part of the papers that consider quality through human, system, organisation related elements, i.e. through external factors. As far as we are concerned, we have st
20、opped at the influence of the internal factors, among which we have separated the influence of the accounting organisation system that we have not taken into account. As a conclusion, our paper is based on the pattern of defining quality through quality attributes. The quality attributes are present
21、ed in different lists, out of which we have chosen the one referring to 15 attributes, grouped in 4 classes: intrinsic quality, accessibility, contextual quality and representational quality. We exclude the last two classes among these, since we are not interested in the attribute of the information
22、 system (AIS) (the contextual dimension), and nor are we interested in the representation elements. We suppose the accessibility to be fulfilled, and thus the intrinsic qualityof the accounting information is the only one to be analysed.We state that there are few research studies that quantify the
23、intrinsic quality of the accounting information by using an internal measure starting from the accounting theory and principles and not from the economic or financial theories. It is obvious that, in our turn, we are attached to economic theories that we use to justify the context of our study, as w
24、ell as to the correlation (theory) between the quality of the accounting information and the efficiency of the users decisions. Thus, we start from the entity modern theories, out of which, we are interested in thetheory of the mixture of contracts from the category of agency theories, and, respecti
25、vely, in the theory of the hierarchical communication (Casson, 1997) from the category of the incomplete contracts. When corroborating the theories mentioned, we can see that there are contracts that make the link between the entity and the market, which require a specialization in processing necess
26、ary information that results in cost reduction. This is the context where we place the dependence relation that we intend to test between the decisions of the users (for us, managers and consultants) and the quality of the accounting information, with the constraint of cost-efficiency. The importanc
27、e of the accounting theory for us consists of the justification of the economicmodel construction. Without going into details in this paper, we believe that beside specific 4 concepts, the accounting theory also means fundamental, durable principles, i.e. principles deriving from the double-entry ac
28、counting, on the one hand, and, on the other hand, the ones considered to be implicit (closed patrimony, historical cost, monetary quantification, others). For a research to be well grounded, it is necessary to add to the accounting theory the accounting standards, which, together with the proper th
29、eory and the interests of the users groups, define the accounting objectives. And, any accounting demonstration should start from the objectives, and reach to the (stable or current) instruments used to achieve these objectives. When we state this, we also take into account professor Ionacus demonst
30、ration concerning the characteristic of accounting as management science and not as economic science, as social game, as managing economic reality approach. In the light of the above mentioned, when building our model, we shall use the accounting principles as a result of standardization, as they de
31、fine the quality of information in a certain situation, a certain area and for certain users and their interests. As already stated, our paper embraces the pattern of the quality defined through attribute schoosing a rational and deductive approach, according to which the information is logically de
32、rived from theories and principles.The study is based on the quantitative economic analysis. The quantitative models have eveloped with the heuristic ones and have especially developed in respect of assessing the health status of the agents, since they are intended for analysis performed mainly by c
33、reditors. Among the quantitative models, we have chosen a model based on determinant factors that should allow us to identify a correlation between the quality of the accounting information and certain accounting characteristics of the entity. In fact, this type of models is statistic type models, a
34、nd it is necessary that the selection of the variables that are suggestive from a theoretical point of view to be checked empirically in order to keep only the statistically relevant ones. The specialty literature has dedicated to this purpose the discriminant analysis, the k method classification -
35、nearest neighbour or LOGIT model (Dardac & Moinescu). We have opted for the discriminant analysis and, within this, for the classical Z score” type model for measuring the quality of the accounting information. The statistical model supposes a consistent assessment of the qualitative characteristics
36、 of the information and the development of a econometric model (a), and, respectively, the differentiation and interpretation of quality with the help of a scoring scale (b).In this study, we have performed the two stages, but we have used a study case and not a statistical analysis, on the basis of
37、 a sample, which should allow us the statistical validation andthe 5 generalization of the explanatory variables of the econometric model (a), and, respectively, the importance coefficients assigned to the variables (b). This is the major limit of the study, andit represents the second stage of the
38、research proposed here, a stage in which the linear discriminant analysis or the classification through the k method - nearest neighbour will be used. As a conclusion, the study has focused on the creation of a economic model for the measure mentof the quality of the accounting information, where th
39、e explanatory variables are quality prerequisites, criteria and parameters selected through an archival research based on the analysis of the literature, of the accounting regulations and of the financial statements, and, respectively, through interview. This model has been tested through a study ca
40、se, where the topic of the analysis was an entity considered to be big from an accounting point of view, with a high performance accounting system, which was also checked through the expertise of an auditor, whose opinion had validated our conclusions resulted from the application and interpretation
41、 ofthe model. 译文 会计信息质量的研究 资料来源 : http:/ 作者： 安德拉 尽管会计信息质量在用户的决策依据中占关键地位，但是 ,现实中这种会计信息质量是相当复杂和难以被发现的。这些质量特征是很难定义和 实现内部会计监管的标准化。此外 ,它们很难仔细观察 ,甚至难以在档案实验研究中表明 ,使用或实证检验。因此 , 一般来说 ,该主题是从很多篇经济论文的文献中，谈谈这个话题对会计理论和标准化的看法，而其他论文则分析了会计信息质量。从概念上 , 为了发展新的评估方法和会计信息质量，本论文还提出定义和分类。在这些论文中，有研究表明对公布的会计户外用户，即通过分析已经公布业绩的程
42、度，确定投资者的决策对会计信息质量的影响。 这些论文侧重于对用户的决策会计信息之效，通过执行通过评估根据该行动之间的价格和公布的会计指标的统计相关性大小 的信息素质的调查与测试，在此基础上 得出有效的市场假设。其它一些研究参考的内在品质和影响的信息以代理人的管理体系为基础。为此 ,他们有一个内部方法，使用更详细的会计信息 ,识别定性指标， 确定质量标准 和 使变量不低于财政金融 。 许多这些研究是指决策支持系统 ,我们的研究属于类别的论文的内在品质分析会计信息。它采取进一步的结论作者 ,试着去衡量6 所期望的质量，保证学位使用者的会计信息。 它着重于在决策和在何种程度上他们可以信任这个信息管理
43、者的会计信息。 它着重于 用户 在决策和在何种程度上他们可以信任这个信息管理者的会计信息。这使得 提 案被量化 ，建立会计信息公布，而且也对其他金融或非金融信息模型为内部分析师提供建议。 该仪器主要有是经理管理 , 但我们认为它可以同时 是由 金融分析师和审计师，顾问 管理的 ,从而保证有一个正确的数据库 ,为自己的调查 ,迅速验证得出自己的结论，使使被审计单位的信息提供给第三方。 本文是一个探索性研究，为 的是 建立开放，深化和实施量化的会计信息质量，使经济 学的 分析方法 得到 利用。目前在会计研究这项研究 ,我们依靠在支持我们的假设某些研究的结论证 实， 经济包含每个会计信息质量特征的前
44、提条件和标准，明确测量模型的构建 在这些参数的质 量特征 ， 通过研究案例，使我们能够量化和解释全球的会计信息的质量检测 。从专业文献依赖的假设看，我们的经济模式建设的前提和标准包含明确的测量以及会计信息质量特征和质量参数 ,在这些特点下，通过试验模型 ,让我们能够量化 ,解释全球会计信息质量。在专业文献中，关于综合素质，一般有两种模式用于定义和测试它 ,那就是基于需求的客户 (会计信息使用者 )的模式 ,和基于质量尺寸或属性模式。根据这些两种模式 ,我们可以找出会计文献所述的介绍 ,两种类型的文件 ,即研究论文的用户影响论文的质量 , 并分别接近内部文件，内在质量 的信息 。两种类型的文件在
45、我们的研究中是非常有用的 ,即使是在不同程度上。 我们首先从那些文件测试了会计的影响结论 ， 用户决定信息的质量 。 首先，这种关联使示范 我们的研究中的用处，而且可能是支撑理论。第二，有相关的测试影响与质量保证程度的经济表现。因此，对会计信息质量的提高 会 通过减少逆向选择和道德风险问题的经济表现 。史密斯 (2005)引用至少两种方式证明信息素质的重要性 ,用户决定的信息不对称的减轻和缓解的代理问题 ,靠着与公司治理机制报纸的内在品质分析信息帮助我们。首先 , 在一般情况下，要想在专业文献和相关会计准则会计信息的质量标准的一 些选择 ，不是没有道理的选择可靠性、公平和及时性。我们将进一步分
46、析表明可靠性和可比性。其次 , 我们依靠的论文，是通过外部因素考虑通过人力，制度，组织有关的内容，即质量的一部分 通过外部因素。 就我们而言，我们已经停止在内部因素，其中我们已经分离了会计组织系统，我们有没有考虑到影响力的影响。作为结论，我们 在 论文的基础上，定义质量属性品质模式。 质量属性提出不同的列表，其中我们选择了一到 十五 属性，在 4类分组：内在质量，交通方便，内容质量和代表质量 。我们排除其中最后两个类，因为我们不 对 信息系统属性感兴趣，也不 对 我们的代表 性元素感兴趣。我们假设无障碍得到履行，从而内在品质特性的会计信息是唯一一个被 我们分析的 状态，很少有量化的研究，研究通
47、过使用内部措施，从开始的会计，会计7 信息的内在质量 理论和原则，而不是从经济或金融理论。 很明显，反过来，我们连接到我们使用来证明我们的研究范围内的经济理论，以及之间的会计信息质量和用户的决策效率相关性（理论） 。 因此，我们从实体现代理论开始，其中，我们有兴趣的 是 合同混合物 理论。然后 从代理理论类，并分别在分层传播理论（卡森 ， 1997） ， 以不完整的合同类别。当佐证理论所说，我们可以看到，合同之间的实体和 市场，这需要必要的信息处理专业化的链接，在降低成本的结果。这是上下文的某个地方的依赖关系 ， 我们打算测试 ， 用户之间的决定（对我们来说，管理人员和顾问）和会计信息质量与成
48、本效益约束。对会计理论的重要性，包括对我们的 经济 l建设的理由。如果没有一个在这个文件的细节，我们相信，旁边的具体概念，基本会计理论还意味着，耐用的原则，即原则从复式会计产生，一方面，并在另一方面，那些考虑为隐式（非公开的遗产，历史成本，货币量化，其他）。 对于一个有良好的研究基础，有必要添加到会计理论的会计准则，其中，再加上适当的理论和用户群体的 利益，明确会计目标。而且，任何会计示范应从目标，达到了（稳定或电流），用于实现这些目标的手段。 当我们国家，我们也考虑到教授的示范关于科学的管理会计的特点，而不是作为经济科学，作为社会游戏，管理经济现实的办法。 在光的上述规定，当建立我们的模型中
49、，我们应尽可能使用的标准化的会计原则的结果，因为他们明确规定在一定情况的信息的质量，有一定面积和一定的用户和他们的利益。 如前所述，我们的文件包含了通过 选择 理性和演绎方式属性中定义的品质模式，根据该信息是从理论推导逻辑和原则。这项研究是在定量经济分析的基础。的定量模型有启 发式的开发与研制，并特别是在评估的代理商健康状况方面，因为它们是由债权人进行分析，主要目的。 其中定量模型，我们选择了对的决定因素为基础的模式，应该使我们能够识别之间的会计信息质量和会计实体的某些特征的关系。 事实上，这种类型的统计模型类型模型，这是必要的，该变量是从理论角度提示选择要检查的经验，以便只保留统计相关的。 本专业文献有专门为此目的判别分析 K法的分类 或 LOGIT模型。我们已经选择了判别分析，并在此，对古典的 “ Z分数 ” 衡量会计信息质量的类型模型。首先， 统计模型假设了信息的质量特征，连贯的评估和计量经济
