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关注:1
2013-05-23 12:21
求翻译:Likewise, they criticize most researchers as focusing on one accounting choice at a time ,when most managers seek a result that could be due to the combined effect of several choices (see Zmijewski and Hagerman, 1981, for an example of an early attempt to incorporate the latter into the research design). They itemize H是什么意思? 待解决
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Likewise, they criticize most researchers as focusing on one accounting choice at a time ,when most managers seek a result that could be due to the combined effect of several choices (see Zmijewski and Hagerman, 1981, for an example of an early attempt to incorporate the latter into the research design). They itemize H
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2013-05-23 12:21:38
同样,他们批评大多数研究者的时间,集中在一个会计选择时,大多数管理者寻求的结果,可能是由于几种选择相结合的效果(见zmijewski和哈格曼,1981年,纳入早期尝试的一个例子后者将研究设计)。他们逐项霍尔索森和莱夫特威克(1983)(HL)发现,企业规模和杠杆是仅有的两个解释选择在他们的论文14篇,研究自愿性和强制性会计方法选择的经济后果的审查会计技术的重大变数。 26 HL承认经验的工作,他们审查的局限性,尤其是依赖和独立的变量和低功耗测试规范。 HL的预期的经济后果可能是太小了目前的研究方法来检测与Bernard(1989)一致。
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2013-05-23 12:23:18
同样,他们批评多数研究人员将重点放在一次选择一个会计,when大多数管理人员寻求一个结果,可能是由于对一些选项(请参阅zmijewski和挖出,1981年,一个例子的一个早期的那种,把后者放
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2013-05-23 12:24:58
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2013-05-23 12:26:38
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2013-05-23 12:28:18
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