英语翻译Among research topics in accounting and finance,none is

英语翻译
Among research topics in accounting and finance,none is perhaps more provocative than earnings management.Why?I think it is because the topic explicitly involves potential wrongdoing,mischief,conflict,cloak and dagger,and a sense of mystery.As Healy and Wahlen,1999 P.M.Healy and J.M.Wahlen,A review of the earnings management literature and its implications for standard setting,Accounting Horizons 13 (1999),pp.365–383.Full Text via CrossRefHealy and Wahlen (1999) (and similarly Schipper,1989) define:“Earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers.” [Emphasis added.] Simply put,someone is doing something that harms someone else.1 Auditors,regulators,investors,and researchers seek to find these wrongdoers and solve the mystery,which might turn out to involve fraud (or a crime,to use the metaphor of solving a criminal mystery).2
If we view earnings management as a potentially fraudulent (criminal) activity,then we can think about its detection in terms of a murder mystery à la Sherlock Holmes,or a crime scene investigation (CSI) in more contemporary terms.Such investigations involve considering the following seven elements:whether a crime has been committed,suspects responsible,weapons used,victims of the crime,motives for the crime,opportunity to carry out the act,and alternative explanations.3 Alternative explanations refer to causes of the event other than fraudulent or criminal activity,and thus,a conclusion of fraud or crime on the basis of observed evidence would be erroneous.I discuss the various elements of solving an earnings-management mystery,with examples primarily drawn from Ball and Shivakumar (2008) and Teoh et al.(1998).(These elements are clearly interrelated and some overlap in the discussion below is unavoidable.)
Earnings management has a lot in common with earnings quality.I think most would agree that highly managed earnings have low quality.However,the lack of earnings management is not sufficient to guarantee high-quality earnings (or high-quality accounting numbers more generally),because other factors contribute to the quality of earnings.For example,accountants fastidiously following a poor set of standards will generate low-quality financial reports.Nevertheless,if we take these other contributing factors as given/constant,then we can draw a much closer connection between earnings management and earnings quality.While there are other interpretations of earnings quality,in the following discussion,to be consistent with Ball and Shivakumar (2008),high-quality earnings are conservative,while low-quality earnings are upwardly managed earnings.4

或许在会计和财务的研究题目之中,什么都比收入管理不诱惑.为什么?我认为它是,因为题目明白地介入潜在不道德的行为、淘气,冲突,小说和奥秘感觉.作为Healy和Wahlen、1999 P.M.Healy和J.M.Wahlen,收入管理文学和它的立标准,认为的天际13 (1999),pp.365–383的涵义的A回顾.全文通过CrossRefHealy和Wahlen (1999) (和同样地Schipper,1989)定义：“Earnings管理发生,当经理在财务报表使用评断,并且在修改的构造的交易财政报告对误引关于公司的部下的经济实绩的有些赌金保管人或对依靠报告的认为的numbers.”的影响契约结果[增加的重点.] 简而言之,某人做着危害某人else.1审计员,管理者,投资者,并且研究员寻求找到这些做坏事者和解开奥秘,也许结果介入欺骗的事(或罪行,使用解开犯罪奥秘隐喻) .2
If我们观看收入管理作为潜在地欺骗(犯罪)活动,然后我们可以考虑它的侦查根据凶杀案秘诀à la Sherlock Holmes或者一次犯罪现场调查(CSI)用更加当代的术语.这样调查介入考虑以下七个元素：罪是否被犯了,除欺骗或犯罪活动之外,负责任用于罪行的,受害者,动机的嫌疑犯,罪行的武器,机会执行行动和供选择的explanations.3供选择的解释提到事件的起因,并且因而,欺骗根据被观察的证据的结论或罪行是错误的.我与例子谈论从等球,主要得出的解开收入管理奥秘的各种各样的元素和Shivakumar (2008)和Teoh (1998).(这些元素明显地相互关连,并且某一交叠在下面的讨论中是难免的.)
Earnings管理有很多与收入质量相同.我认为最同意高度被处理的收入有低质量.然而,因为其他因素造成收入的质量,缺乏收入管理不是充足保证优质收入(或优质帐号通常).例如,会计吹毛求疵地从事恶劣的套标准将引起低品质财政报告.然而,如果我们采取这些其他贡献的因素如被给或恒定,然后我们能画一个密切关系在收入管理和收入质量之间.当有收入质量的其他解释,在以下讨论中,是一致的与球和Shivakumar (2008)时,优质收入是保守的,而低品质收入是向上地被处理的earnings.4