会计学专业英语翻译,不要用机器翻译出来的,语句要通顺,急~~!

会计学专业英语翻译,不要用机器翻译出来的,语句要通顺,急~~!
International Accounting Standards and Internal Performance Evaluation
sample comprises 200 IFRS/U.S. GAAP adopting firms and 766 local standards firlTlS.15
The vast majority of our sample of adopting firms (180 firms, or 90 percent of the adopting sample) follow IFRS and the rest choose U.S. GAAP.16
Table 1,reporis our sample distribution by calendar year, country, and industry. Panel A presents the time-series distribution of our sample firms based on event year 0. The frequency of IFRS/U.S. GAAP adoption increases in more recent years, consistent with the trend of greater accounting harmonization around the globe. Panel B reports that Germany and Switzerland are heavily represented in the adopting sample; similar findings are also reported in Barth et al. (2008). Finally, Panel C suggests that manufacturing firms have the largest representation in the adopting sample, again similar to Barth et al. (2008) on IFRS adopters and Lang et al. (2006) on cross-listed firms in the U.S. In order to control for the country, year, and industry effects, all of our subsequent regression analyses include country, year, and industry dummies as control variables.
Table 2, Panel A presents the surumary statistics around event year o for the variables in our IFRS/U.S. GAAP adoption decision analysis, separately for the adopting and local standards samples. All continuous variables are trimmed at the top and bottom l percent.
The adopting sample has a significantly lower percentage of closely held shares. This is consistent with more widely held firms, facing greater information need from investors and also due to internal performance evaluation demands (as postulated in this study), are more likely to adopt international accounting standards. The adopting firms generally possess stronger disclosure incentives, as evidenced by their larger size, higher leverage, larger analyst following, and greater U.S. institutional holdings than local standards firms. Furthermore, the adopting firms tend to have greater capital needs than local standards firms,indicated by their higher frequencies of debt and equity issuance and acquisition activities.
Finally, the adopting firms likely face greater information demand from foreign stakeholders, with higher frequency of U.K./U.S. cross-listings and greater percentage of foreign sales relative to total sales, than local standards firms.
Panel B of Table 2 reports the management turnover rates for our sample countries.Belgium, The Netherlands, Sweden, and Finland are dropped from this part of the analysis because each councry has a low number of firm-year observations (fewer than ten) with non-missing management turnover data in either the pre- or the post-adoption period among the adopting firms, The remaining countries include Austria, Denmark, France, Germany,Italy, and Switzerland, which account for the 803 firm-year observations in the adopting sample and l,722 firm-year observations in the local standards sample in our management turnover tests. The sample period for the management turnover tests is shorter than our overall sample period of 1988 t0 2004 because non-missing CEO turnover data are available on Worldscope from 1992 t0 2002. The turnover rates vary by country, although they match up reasonably well with those reported in DeFond and Hung (2004, Table 2). 楼下的都用谷歌翻的这我也会,不要机器,要自己翻

国际会计准则和内部绩效评估
样品辖有200国际财务报告准则/美国一般公认会计原则采用公司和算法firlTlS.15地方标准
绝大多数的我们的样品采用公司(180公司,或90%的采用样品)遵循国际财务报告准则和其他美国GAAP.16选择
表1,reporis我们的样品分配日历年,国家,以及工业等领域.一个提出了时序分布板的基于事件的样本公司年0.美国国际财务报告准则的频率采用公认会计准则的增加在最近数年,符合潮流的更大的会计协调世界的每一个角落.面板B报道,德国和瑞士严重代表参加了采用样品.类似的发现发表在《也学组.(2008).最后,面板C表明拥有最大的制造业公司代表样品,再采用类似于巴特孙俐.(2008)和朗采用者IFRS学组.(2006)的规定,美国企业cross-listed为了控制为国家、一年,和工业的影响,我们所有的后续回归分析包括乡间,年,这个行业的假人作为控制变量.
表2、小组一个介绍了在今年surumary统计变量o事件在我们的国际财务报告准则/美国公认会计准则的前提下,分别采用决策分析为采用标准和地方标准样品.所有连续变量是修剪整齐的顶部和底部l百分点.
试样采用的百分比显著降低紧紧地握股.这有符合更广泛接受公司,面临着更多的信息需求;并且由于投资者要求内部绩效评估(假定在这项研究中),更有可能采用国际会计准则.采用寡头企业普遍拥有更强的披露的奖励,从中你可以看到它们的尺寸大一点的、更高的杠杆作用,更大的分析证明,和更大的美国制度控股比本地标准公司.此外,采用公司倾向于有更大的资金需要地方标准,表现为他们公司的更高频率上发行、债务和股权收购活动.
最后,采用公司可能面临更大的信息需求,从外国利益相关者更高频率的英国/美国交叉上市和更大的比例相对于海外销售,销售总额比本地标准公司.
补充部分：
面板B表2报道了利率管理层的人员流动率我们样品的国家.比利时、荷兰、瑞典、芬兰被释放从这部分的分析,因为每一个都councry有低数量的firm-year观察(少于10)数据non-missing管理层的人员流动率或售前或post-adoption时期在采用公司,剩下的国家包括澳大利亚、丹麦、法国、德国、意大利、和瑞士,占上海的研究firm-year采用样品和l、能否研究firm-year地方标准样品在我们的管理营业额测试.样品测试管理层的人员流动率时期短于1988年采样周期我们整体的适当non-missing首席执行官2004年营业额因为数据可以从Worldscope从1992年到…2002年.不同的国家,利率营业额的合理匹配,虽然他们与那些被发表在DeFond(2004年,表2).