مقاله انگلیسی آیا شاخص های خارج از ترازنامه برای ارزیابی کیفیت اطلاعات حسابداری مفید هستند؟

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه اسپرینگر مربوط به سال ۲۰۲۱ دارای ۱۷ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی  موجود می باشد.

کد محصول: H720

سال نشر: ۲۰۲۱

نام ناشر (پایگاه داده): اسپرینگر

نام مجله:   Personal and Ubiquitous Computing

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۱۷ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۱ :  آیا شاخص های خارج از ترازنامه برای ارزیابی کیفیت اطلاعات حسابداری مفید هستند؟

عنوان کامل انگلیسی:

Are off-balance-sheet indicators useful to evaluate accounting information quality?

برای دانلود رایگان مقاله انگلیسی بر روی دکمه ذیل کلیک نمایید

دانلود رایگان مقاله بیس انگلیسی

وضعیت ترجمه: این مقاله تاکنون ترجمه نشده برای سفارش ترجمه ی مقاله بر روی دکمه ذیل کلیک نمایید (کد مقاله:H720)

ثبت سفارش ترجمه تخصصی در تمامی رشته ها

مقالات مرتبط با این موضوع: برای مشاهده سایر مقالات مرتبط با این موضوع (با ترجمه و بدون ترجمه)  بر روی دکمه ذیل کلیک نمایید

مقالات انگلیسی مرتبط با این موضوع جدید

Abstract

In this paper, we argue that off-balance-sheet information is potentially useful to evaluate accounting information quality in addition to financial indicators. We propose a novel method to evaluate the accounting information quality of listed companies in China by merging four financial attributes and six indicators derived from off-balance-sheet information, where the principal component analysis is used to filter the indicators which count heavily for the evaluation. Validation and comparison are implemented on the dataset of all financial frauds and violations (5031 cases) of 1995 listed companies of Shenzhen Stock Exchange from 2003 to 2017. The results show that the proposed method outperforms both the traditional “DD model” (Dechow and Dichev, The Accounting Review 77(1):35–۵۹, ۲۰۰۲) and the model only involving financial indicators in identifying and predicting financial fraud of enterprises. The results highlight that off-balance-sheet information is indeed useful and important to evaluate accounting information quality.

Keywords: Accounting information quality . Off-balance-sheet information . Principal component analysis . Financial fraud

۱.ntroduction

 The prevalence of financial fraud within listed companies in China has increased dramatically in recent years. For example, the market value of Kangmei Pharmaceutical1 shrank 60% after its financial fraud was identified by the China Securities Regulatory Commission (CSRC) in 20192; KangDeXin3 exaggerated its profit by 11.9 billion yuan from 2015 to 20194; a monetary capital of 1.7 billion yuan for Furen Medicines Group5 disappeared for no reason in 20196; and more recently, Luckin coffee7 has been hit by a 2.2 billion yuan fake trading scandal in 20208. Despite of economic loss, such cases of financial fraud imply the fact that accounting information and financial reports may be deliberately distorted in listed companies. Distortion of accounting information will exacerbate information asymmetry between managers and investors and harm investors’ interests. In other words, the quality of accounting information makes a difference in decisions and interests of stakeholders. Then, it comes to the question that how to evaluate accounting information quality effectively…

۵.Conclusion

 In this paper, we propose a novel method to evaluate accounting information quality of listed companies in China which integrates both financial indicators and off-balance-sheet information. The empirical results show that there is a significant negative correlation between accounting information quality and financial fraud, and the proposed model outperforms both the DD model [2] and the model only involves financial indicators in identifying and predicting financial fraud of enterprises.

Our work underlines the importance of off-balance-sheet information in the evaluation of accounting information quality and highlights the correlation between low accounting information quality and financial fraud. This finding involves in two important practical implications. Firstly, it is important for regulators to encourage and guide enterprises to disclose information about operating and financial activities more comprehensively; secondly, it is much concerned for investors to take the off-balance-sheet information of enterprises into consideration when making investment decisions…

مقالات مرتبط با این موضوع

دانلود رایگان مقاله بیس حسابداری

مقاله انگلیسی درباره ترازنامه

مقاله انگلیسی حسابداری مالی

مقاله انگلیسی درباره کیفیت اطلاعات حسابداری

دانلود مقاله انگلیسی با ترجمه