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关注：1 2013-05-23 12:21

求翻译：Using a sample of German firms, we investigate the financial statement effects of adopting International Accounting Standards (IAS) during 1998 through 2002. We find that total assets and book value of equity, as well as variability of book value and income, are significantly higher under IAS than under German GAAP (HGB). In addition, book value and income are no more value relevant under IAS than under HGB, and HGB (IAS) income is highly persistent (transitory). Finally, we find weak evidence that IAS income exhibits greater conditional conservatism than HGB income. Our results are consistent with the fair-value (income smoothing) orientation of IAS (HGB).是什么意思？

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Using a sample of German firms, we investigate the financial statement effects of adopting International Accounting Standards (IAS) during 1998 through 2002. We find that total assets and book value of equity, as well as variability of book value and income, are significantly higher under IAS than under German GAAP (HGB). In addition, book value and income are no more value relevant under IAS than under HGB, and HGB (IAS) income is highly persistent (transitory). Finally, we find weak evidence that IAS income exhibits greater conditional conservatism than HGB income. Our results are consistent with the fair-value (income smoothing) orientation of IAS (HGB).
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  • 匿名
2013-05-23 12:26:38
我们使用的德国公司的样本，在 1998 年至 2002 年期间调查财务报表影响的采用国际会计标准 (IAS)。我们发现，在总资产和资产账面价值，以及变异性的账面价值和收入，均明显高于根据 IAS 比下德国公认会计原则 （HGB）。另外，账面价值和收入都没有更多有关的值根据 IAS 比下 HGB 和 HGB (IAS) 收入是具有高度的持久性 （过渡）。最后，我们找到有力的证据，IAS 收入展品更多条件保守主义 HGB 收入比。我们的研究结果符合公平价值 （收入平滑） 方向的 IAS （HGB）。
 
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