英语翻译One approach to selecting accounting fundamentals is to start with an exhaustive list of all fundamentals that have been identified in prior literature.The underlying problem with this approach is that we would end up with an extensive li

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英语翻译One approach to selecting accounting fundamentals is to start with an exhaustive list of all fundamentals that have been identified in prior literature.The underlying problem with this approach is that we would end up with an extensive li
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英语翻译One approach to selecting accounting fundamentals is to start with an exhaustive list of all fundamentals that have been identified in prior literature.The underlying problem with this approach is that we would end up with an extensive li
英语翻译
One approach to selecting accounting fundamentals is to start with an exhaustive list of all fundamentals that have been identified in prior literature.The underlying problem with this approach is that we would end up with an extensive list of accounting fundamentals for which there is little conceptual link to executives’ bonus compensation.Our approach,on the other hand,is to focus on a small subset of accounting fundamentals that we conceptually link to executives’ bonus compensation.In so doing,we identify and motivate five fundamental measures that we incorporate in our analyses that were previously identified by Lev and Thiagarajan (1993) and Piotroski (2000).

英语翻译One approach to selecting accounting fundamentals is to start with an exhaustive list of all fundamentals that have been identified in prior literature.The underlying problem with this approach is that we would end up with an extensive li
选择会计基本方法的办法之一是先列出一个详尽的清单,包含在基本文献中已列示的所有会计方法.这种办法的根本问题是,我们将会得到一个繁杂的清单,其中没有多少能准确地与高管薪酬相关.另一方面,我们的方法则是把重点放在小部分与高管薪酬直接相关的会计基本方法上,如此,我们找到并启用了五项会计基本方法,使之融入我们的分析,该分析之前由Lev与Thiagarajan(1993)和Piotroski(2000)设计.

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一个去选择初级会计学原理的方法是从把所有在原著中被认同的原理列个详细的清单。这个方法的潜在问题是它会以我们会列出一大堆初级会计学原理而告终,由此跟高管的奖金补偿没有一点关系可言。我们的方法,换句话说,要集中在一小部分可以跟高管奖金补偿挂钩的会计学原理上。这样一来,我们一致认同五个我们通过分析总结Lev and Thiagarajan(1993) and Piotroski(2000).先前认同的...

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一个去选择初级会计学原理的方法是从把所有在原著中被认同的原理列个详细的清单。这个方法的潜在问题是它会以我们会列出一大堆初级会计学原理而告终,由此跟高管的奖金补偿没有一点关系可言。我们的方法,换句话说,要集中在一小部分可以跟高管奖金补偿挂钩的会计学原理上。这样一来,我们一致认同五个我们通过分析总结Lev and Thiagarajan(1993) and Piotroski(2000).先前认同的理论得来的措施。

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