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1、1外文文獻(xiàn)翻外文文獻(xiàn)翻譯譯譯譯文原文:ManufacturingCpateIdentities:AnAnalysisofFinancialStatementFootnoteDisclosuresFinancialreptingofganizationalperfmanceisfacilitatedprimarilythroughfinancialstatementstherelatedsupplementaldisclosuresfou
2、ndintheannualreptFm10K.Stardizedfinancialstatementssuchastheincomestatementbalancesheetstatementofcashflowsaremostlyunifminfmatthusprovidefinterfirmcomparisonsofvariousfinancialmetrics.This“boilerplate”fmatprovidesfsimpl
3、e“income”“currentassets”comparisonsbetweenfirmsgiventheunifmityofthecontentcontainedwithineachfinancialstatementhowevertherearesupplementaldisclosurescontainedwithinthesereptsthatshouldprovideadditionalinfmationtoillumin
4、atetherebyenhancethefinancialstatementcontent.WepreviouslystudiedaMcDonaldizededboilerplatediscourseinplacefcpatefinancialreptingthatextendedbeyondthefinancialstatementfmat(Hillononewouldexpecttofindsalientdifferencesinf
5、mcontentofallsuchidentitydefiningprototypes.Fourstudythisimpliesthatcreativeresponsestoameliatetheperceivedinequalitiesamongcpationsshouldappearatleastfromtimetotimeintheidentityconstructiontoolsavailabletoeachganization
6、.Thusweshouldexpecttooccasionallyseedistinctivefmcontentinthefinancialmetricsnarrativesofcpatedisclosures.Attheveryleastweshouldexpecttoseesomefmofstratificationbasedonprestigeattemptsatsocialmobility.Previousresearchhas
7、suggestedaneedffurtherexplationofthisphenomenonasHillonSmith’s(2004)financialsocializationpilotstudyfoundmeofaMcDonaldizeded“boilerplate”discourseinplacefcpatefinancialrepting.Duetothelackofspecificrequirementsonmanageme
8、ntdiscussionanalysisfinancialfootnotedisclosurefmattingtheprevailingtheyonganizationalidentitysuggeststhatfirmsshouldusethesefinancialnarrativesmetricstodifferentiatethemselvesfromtheircompetits.Thecapitalmarketsneedfina
9、ncialinfmationtodifferentiatefirmstherebyavoidtheproblemofadverseion.AccdingtoScott(2003p.1112):toundersthowfinancialaccountingcanhelptocontroltheadverseionproblemitisdesirabletohaveanappreciationofhowinvestsmakedecision
10、s.Thisisbecauseknowledgeofinvestdecisionprocessesisessentialiftheaccountantistoknowwhatinfmationtheyneed.Theaccountingreactiontosecuritiesmarketefficiencyhasbeenfulldisclosurethatisthesupplyingoflargeamountsofinfmationto
11、helpinvestsmaketheirownpredictionsoffuturefirmperfmance.Thefmofthedisclosuredoesnotmatter–itcanbeinnotesinsupplementarydisclosuressuchasreserverecognitionaccountingmanagementdiscussionanalysisinadditiontothefinancialstat
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