或有事项会计核算及信息披露外文文献翻译

或有事项会计核算及信息披露外文文献翻译毕设附件:外文文献原文及译文

文献出处:Martin R. The research of contingencies accounting information disclosure[J].

Academy of management review, 2016, 1(3): 540-557.

原文

The research of contingencies accounting information disclosure

Martin R

Abstract

Uncertainty is absolute, determine is relative, as former us

Treasury secretary rubin said: "the only certainty is uncertainty in the world", so does the accounting process. Or have accounting for uncertainty as a branch of accounting, more and more attention of the theory and practice. Information the only way the accounting information users to obtain or contingencies for information disclosure, namely enterprise disclosure decisions directly affect the quality and quantity of the investors. Or the lack of accounting information disclosure theory, the lack of specification, influence of serious, the accounting information disclosure is very necessary to research or contingencies.

Keywords: or matters; accounting information disclosure; uncertainty

1 Introduction

Or matters of accounting information have had a huge impact on corporate balance sheets and concealment, so the accounting information

disclosure is a very important specification or contingencies. In recent years, the business the bad effect caused by mishandling or contingencies, stems from the listed company not to disclose or not timely disclosure of accounting information or contingencies. At present about accounting information disclosure of the relevant specification or contingencies is still imperfect, inadequate penalties; make the enterprise have an incentive to use system vulnerabilities or irregularities by earnings management. Some hide disclosure of listed companies can produce adverse effect to the enterprise of pending litigation, guarantee, such as news, in order to maintain the corporate image. Business has the characteristics of uncertain or contingencies, the business process needs experts work involving professional judgment and even use. Information disclosure or contingencies are widespread types of disclosure is not standard, the "possibility" standard judgment based on insufficient, inadequate disclosure dispersed and disclosure is not timely. How to standardize accounting information disclosure or contingencies

this pair of enterprises, investors and the stock market influence

is a major problem with realistic significance.

2 Literature review

Knight (Knight) first suggested the problem of uncertainty, an important step in the research of uncertainty. Economist Kenneth arrow. Hall, salt, and hazel teng uncertainty due to make a significant contribution to the economic theory, and was awarded the Nobel Prize in

economics, the resulting uncertainty research develop rapidly. Jack. Hersh, published in 2000, author first analysis of uncertainty and information will be the result of the uncertainty associated within the framework of unified to a satisfactory. A famous accounting at Wapato first proposed the concept of "accounting hypothesis", the uncertainty of the future accounting problems have a profound impact. Hendrickson think, uncertainty of economic activity will make accounting "inter-temporal" uncertainty, in the current accounting treatment should be the result of the economic activity in the future to "estimate", the idea of uncertainty for the future research provides valuable clues. Backyard (Wildman) wrote in the future of the financial report: color method "to establish five layers of color report model, the uncertainty of economic business accounting treatment have great significance. Uncertainty about accounting and information disclosure, Nikolaou (2005) points out, or there are matters will affect the effectiveness of the accounting information system, in the internal control and supervision should be attention to the particularity of business or something similar. Daniel (2006) argue that information disclosure quality can produce additional value to the enterprise, the quality of the information disclosure will help enhance the corporate image, corporate financing. Einkorn (2008) studies have shown that voluntary disclosure probability to maintain non monotonic relationship with mandatory disclosure of information quality, encourage the voluntary disclosure of information to the quality of information disclosure. Alan (2008) from the accounting perspective,

whether should record all or contingencies that should be disclosed in the notes or matters related to decision-making, accounting information disclosure principle. In order to meet the points Loot (2012) by

building a model to prove the importance of accounting uncertainty in business valuation, points out that the enterprise evaluation system should consider the risk and uncertainty.

Stigler will or have matters as moderate uncertain economic business, and in the book, this paper discusses the accounting or contingencies, points out existing problems and provides

Suggestions, the book is or has made great contribution to the research. Nash will be uncertainty as several problems of the current financial accounting research, pointed out about the uncertainty of the measurement problem is one of the impact on the traditional financial accounting mode.Zell paper analyzed the uncertainty and the origin of Chinese accounting, and analysis the reason of the uncertainty in accounting. Hall (2011) argue that the defects of accounting itself and rely on monetary measurement assumptions will lead to uncertainty, leading to distortion of accounting information. He stressed that

dealing with accounting theory concepts updated to fundamentally control the distortion of accounting information. Salt (2015) discusses the uncertainty and analyzes the reasons, to define the concept of uncertainty, and analyze the uncertainty of measurement and prevention measures are expounded. Frank never certainty on the quality of the

audit information, analyzes the connotation of uncertainty and

uncertainty existing in the audit. Points out that the uncertainty is objective existence, and influence on the audit information, at the same time reduces the guarantee degree of auditors. The influence of the accounting information about or contingencies.

3 Theoretical bases

3.1 The basic content of uncertainty accounting

Or have issues will score belongs to the uncertainty accounting, so accounting research or contingencies before it is necessary to clear the uncertainty accounting related content, including define the meaning of uncertain matters, uncertainty accounting concept of interpretation, uncertainty in such aspects as recognition, measurement and presentation of characteristics analysis, etc.

(1) Uncertain events

Or have items belonged to uncertain matters, both have the biggest characteristic is "not sure". Uncertainty accounting according to the source can be divided into exogenous and endogenous uncertainty. The former mainly includes the uncertainty of financial accounting information system, including the accounting object, accounting assumptions and accounting environment; The latter mainly refers to the uncertainty of financial and accounting information processing process, including the principle of accounting standards, accounting, and accounting personnel. Affect the economic business accounting uncertainty phenomenon, thus constitute different uncertain matters.

(2) Uncertainty accounting

Uncertainty accounting is an important part of financial accounting, it is unique in the uncertain economic business accounting scope, to expand the financial accounting research category, and the financial accounting system is of great significance. Uncertainty accounting research purpose is to reduce the influence of uncertainty on the accounting information users, and improve the quality of accounting information, to help information users to make the right decisions. Matters according to the uncertainty of the impact of the financial statements of the current uncertain economic business can be divided

into low, medium and high three categories. 3.2 The characteristics of uncertainty accounting

Uncertainty accounting object of study has the characteristics of "uncertainty", given the limitations of cognitive, different enterprises on the same uncertainty will be differentiated accounting business processing. Therefore, the uncertainty of accounting object, accounting process there are elastic, eventually lead to the output of the accounting information is elastic. (1) Accounting confirm there is elastic

Uncertainty accounting at the heart of the problem is that determine the future economic benefits associated with uncertain economic business and whether the risk transfer. Not sure pay more attention to the principle of caution in the accounting treatment, request flow give full consideration to the future economic benefits. When recognized as liabilities at the outflow of economic benefits, the economic interests

of the future basic determining inflow recognized as assets. Generally, low-degree uncertain economic business and more likely to moderate uncertainty of economic business in the event of a confirmed, and a highly uncertain economic business and less likely to moderate economic business uncertainty is not confirmed. And one of the "basic assurance", "probably" such as the possibility of judgment is elastic, subjective judgment is needed, but a direct impact on accounting confirmation.

(2) The accounting measurement is elastic

As uncertain economic business, the amount of initial recognition and subsequent measurement involves the estimation and judgment, and to consider the future risk, uncertainties, and the time value of money and other factors, confirm the amount on the enterprise autonomy. Such as product quality to ensure the provision of proportion generally be determined by the enterprise according to oneself circumstance; Disposal costs generally take into account the

influence of the time value of money, so need to determine the rate to calculate the present value and financial expenses every period. Estimated debts while measuring process can make use of experts to work, but still difficult to overcome the human bounded rationality, difficult to produce consistent results. As a result, or there are items in the process of accounting measurement of elasticity.

(3) The disclosure of accounting information form

Uncertainty accounting uncertainty, which makes it hard for most of its business confirmed, presented in the table. Only low uncertainty

economic business and has confirmed that the moderate uncertainty of economic business can be disclosed through the table, even disclosed in the table to off-balance sheet need to be added. In the table to confirm, so the uncertainty accounting involves off-balance-sheet notes to

explain and announcements, and other forms, and the higher level of uncertainty of the more need of off-balance-sheet disclosure. Disclosed

in the relative to the table, off-balance-sheet disclosure lack of uniformity in the disclosure form and content on the lack of comparability. At the same time, pending litigation and arbitration exception principle also disclosed for the enterprise provides immunity; make the enterprise have more options in terms of information disclosure.

4 Accounting information disclosure or contingencies

4.1 Accounting entity are motivated to use "not sure"

Accounting or contingencies have based part expatiates the characteristic of the uncertainty accounting, the accounting recognition, measurement and reporting process are uncertainty. "Possibility" of accounting confirmation, or have the cognizance of business types, measuring process to determine the best estimate of risk, for the time value of money and future considerations, the economic interests of the outflow of uncertainty, the contingent assets and that affect the estimated debts that are involved in judgment and estimation.

4.2 Accounting information disclosure mechanism incomplete or contingencies

Accounting norms is accounting criterion; imperfect system provides the non-standard financial information. Vulnerability of current accounting information disclosure norms or contingencies, the accounting information disclosure is causing or contingencies one of the causes of the problem. In this section, first of all, from the perspectives of theory or the lack of accounting theory, and then in the aspect of guiding practice analysis or have accounting standards

need to be improved, finally focuses on the deficiency of

information disclosure system. 4.3 Accounting theory system is not sound or contingencies

Particulars relating to the accounting theory guidance or have or have a set of accounting standards, standardize the practice of benchmarking. There are matters about or research starts late, and contains the most in uncertainty accounting study, has yet to build a mature and perfect accounting theoretical system or contingencies. Or particulars relating to the accounting theory system mainly cover or have a scope of accounting, accountant goal, accounting information quality requirements and confirmed measurement presented. The recognition, measurement and reporting principal in the accounting standards for enterprises in the specification.

译文

或有事项会计信息披露问题研究

Martin R

摘要

不确定是绝对的，确定是相对的，正如美国前财政部长鲁宾所说:“天下唯一确定的是

不确定性”，会计过程亦是如此。或有事项会计作为不确定性会计的一个分支，越来越受到

理论界和实务界的重视。信息使用者获取或有事项会计信息的唯一途径即为信息披露，企业

披露信息的数量和质量直接影响投资者决策。或有事项会计信息披露理论的欠缺、规范的不

足、影响后果的严重，使研究或有事项会计信息披露十分必要。

关键词:或有事项;会计信息披露;不确定性;

1 引言

或有事项会计信息对企业财务状况的影响巨大且具有隐蔽性，因此规范或有事项会计信

息披露十分必要。近年来，由或有事项业务违规处理引发的恶劣影响，大多源于上市公司不

披露或者不及时披露或有事项会计信息。目前关于或有事项会计信息披露的相关规范仍不完

善、处罚力度不足，使企业有动机利用制度的漏洞进行盈余管理甚至违规操作。一些上市公

司隐瞒披露一些会对企业产生不利影响的未决诉讼、担保等消息，以维护企业形象。或有事

项业务具有不确定的特点，其业务处理过程需要涉及职业判断甚至利用专家工作。或有事项

信息披露普遍存在披露种类不规范、“可能性”标准判断依据不足、披露位置分散和披露不及

时不充分等问题。如何规范或有事项会计信息披露这一对企业、投资者乃至证券市场影响颇

为重大的问题具有现实意义。

2文献综述

奈特(Knight)最早提出了不确定性问题，为不确定性的研究迈出了重要的一步。经济学家阿罗、.豪尔绍尼和泽尔腾等人因对不确定性经济理论做出重大贡献，而获得诺贝尔经济学奖，不确定性的研究由此得到迅速发展。杰克.赫什莱佛于2000年发表的《不确定性与信息分析》一书首次将不确定性相关的结果统一到一个令人满意的框架内。著名会计学家Wapato第一次提出“会计假设”的概念，对今后的不确定性会计问题产生深远影响。亨德里克森(Hendrickson)认为，经济活动中的不确定因素将使会计“跨期”具有不确定性，当期会计处理中需对经济活动的未来结果予以“估计”，这一观点为今后不确定性的研究提供了宝贵线索。沃尔曼(Wildman)在财务报告的未来中写道:彩色方法”中建立五个层面的彩色报告模式，对不确定性经济业务的会计处理有很大的借鉴意义。关于不确定性会计和信息披露，Nikolaou(2005)指出，或有事项会影响会计信息系统的有效性，在内部控制和监管中需重视或有事项类业务的特殊性。Daniel(2006)认为信息披露质量会对企业产生附加价值，高质量的信息披露有助于提升企业形象，利于企业融资。Einkorn(2008)研究表明自愿披露概率同强制披露的信息质量保持非单调关系，鼓励自愿性信息披露利于信息披露质量的提升。Alan (2008)从会计是否应该记录所有或有事项角度出发，认为在附注中应尽量披露与决策相关的或有事项会计信息，以满足分披露原则。Loot (2012)通过构建模型证明会计不确定性在企业评价中的重要性，指出企业评价体系中应考虑存在的风险和不确定性。

施蒂格勒将或有事项作为中度不确定性经济业务，并在书中论述了或有事项的会计处理，指出存在的问题并提供了建议，该书为或有事项的研究做出了巨大贡献。纳什将不确定性作为当前财务会计的几个问题予以研究，指出关于不确定性的计量问题是对传统财务会计模式的冲击之一。泽尔阐述分析了不确定性与会计的渊源，并简析会计中存在不确定性的原因。豪尔(2011)认为会计本身的缺陷和依赖的货币计量假设均会导致会计不确定性，进而导致会计信息失真。他强调应对会计计量理论进行观念更新以从根本上控制会计信息失真。绍尼(2015)论述不确定性并剖析其产生的原因，对不确定性的概念进行界定，并分析不确定性的计量进而阐述防范措施。Frank从不确定性对审计信息质量的影响出发，剖析不确定性的内涵及审计中存在的不确定性。指出不确定性是客观存在的，并对审计信息产生影响，同时会降低审计人员的保证程度。关于或有事项会计信息的影响。

3理论基础

3.1不确定性会计的基本内容

或有事项会计分属于不确定性会计，因此研究或有事项会计之前有必要明确不确定性会

计相关内容，包括不确定事项的含义界定、不确定性会计的概念阐释、不确定性会计在确认、计量和列报等方面的特点分析等内容。

(1)不确定事项

或有事项属于不确定事项，两者具备的最大特点就是“不确定”。会计不确定性根据来源分为外生性不确定性和内生性不确定性。前者主要包括财务会计信息系统之外的不确定性，包括会计对象、会计假设和会计环境;后者主要指财务会计信息加工过程的不确定性，包括会计准则、会计处理原则以及会计人员。会计不确定性现象影响经济业务，进而构成不同的不确定事项。

(2)不确定性会计

不确定性会计是财务会计的重要组成部分，其独特之处在于将不确定性经济业务纳入核算范围，对拓展财务会计研究范畴、健全财务会计体系具有重要意义。不确定性会计的研究目的在于减少不确定性对会计信息使用者的影响，提高会计信息质量，以利于信息使用者做出正确决策。根据不确定性事项对当期财务报表的影响可将不确定性经济业务分为低度、中度和高度三类。

3.2不确定性会计的特点

不确定性会计的研究对象具有“不确定”的特点，由于认知的局限性，不同企业针对同一不确定性业务会进行差异化的会计处理。因此，不确定性会计的核算对象、核算过程均存在弹性，最终导致输出的会计信息存在弹性。

(1)会计确认存在弹性

不确定性会计确认的核心问题在于，判断与不确定性经济业务相关的未来经济利益和风险是否转移。不确定会计处理中更注重谨慎性原则，要求充分考虑未来经济利益流出情况。当经济利益很可能流出时确认为负债，未来经济利益基本确定流入时确认为资产。一般而言，低度不确定性经济业务和发生可能性较大的中度不确定性经济业务在发生时予以确认，而高度不确定性经济业务和可能性较小的中度不确定性经济业务不予以确认。而其中“基本确定”、“很可能”等可能性的判断是存在弹性的，是需要人进行主观判断的，却直接影响会计确认。

(2)会计计量存在弹性

作为不确定性经济业务，其初始确认金额和后续计量均涉及估计和判断，且需考虑相关的未来风险、不确定性和货币时间价值等因素，确认金额上赋予了企业自主权。如产品质量保证的计提比例一般由企业根据自身情况确定;弃置费用一般需考虑货币时间价值的影响，

因而需要确定比率来计算现值和各期财务费用。预计负债计量过程虽然可以利用专家工作，但人类的有限理性仍难以克服，难以产生一致的结果。因此，或有事项会计计量过程中存在弹性。

(3)会计信息的披露形式

不确定性会计的不确定性，使得多数业务难以在表内确认、列报。只有低度不确定性经济业务和已经确认的中度不确定性经济业务可以通过表内进行披露，即使表内披露也需要表外进行补充说明。所以不确定性会计涉及表内确认、表外附注说明和公告补充等多种披露形式，且不确定性水平越高需要的表外披露越多。相对于表内披露，表外披露在披露形式上缺乏一致性、内容上缺乏可比性。同时，未决诉讼、仲裁方面的例外原则亦为企业披露提供了豁免权，使企业在信息披露方面更有选择权。

4 或有事项会计信息披露

4.1会计主体有利用“不确定”的动机

或有事项会计具备研究基础部分阐述的不确定性会计的特点，在会计确认、计量及列报过程均存在不确定性。会计确认中“可能性”的判断、或有事项业务种类的认定、计量过程最佳估计数的确定、对货币时间价值及未来风险的考虑、经济利益流出不确定的说明、或有资产和预计负债产生影响的说明等均涉及判断和估计。

4.2或有事项会计信息披露机制不完备

会计规范是会计处理的准绳，制度体系不完善为不规范的财务信息提供了契机。现行或有事项会计信息披露规范的漏洞，是导致或有事项会计信息披露产生问题的原因之一。本节首先从理论角度分析或有事项会计理论的不足，然后在指导实务方面分析或有事项会计准则需改进之处，最后集中分析信息披露制度的不足。

4.3或有事项会计理论体系不健全

或有事项会计理论指导或有事项会计准则的制定，更是规范实务操作的标杆。关于或有事项的研究起步较晚，且多包含于不确定性会计研究中，仍未构建一个成熟、完善的或有事项会计理论体系。或有事项会计理论体系主要涵盖或有事项核算范围、会计目标、会计信息质量要求和确认计量列报。其中确认、计量和列报主要在企业会计准则中进行规范。

英文论文及中文翻译

International Journal of Minerals, Metallurgy and Materials Volume 17, Number 4, August 2010, Page 500 DOI: 10.1007/s12613-010-0348-y Corresponding author: Zhuan Li E-mail: li_zhuan@https://www.wendangku.net/doc/274311937.html, ? University of Science and Technology Beijing and Springer-Verlag Berlin Heidelberg 2010 Preparation and properties of C/C-SiC brake composites fabricated by warm compacted-in situ reaction Zhuan Li, Peng Xiao, and Xiang Xiong State Key Laboratory of Powder Metallurgy, Central South University, Changsha 410083, China (Received: 12 August 2009; revised: 28 August 2009; accepted: 2 September 2009) Abstract: Carbon fibre reinforced carbon and silicon carbide dual matrix composites (C/C-SiC) were fabricated by the warm compacted-in situ reaction. The microstructure, mechanical properties, tribological properties, and wear mechanism of C/C-SiC composites at different brake speeds were investigated. The results indicate that the composites are composed of 58wt% C, 37wt% SiC, and 5wt% Si. The density and open porosity are 2.0 g·cm–3 and 10%, respectively. The C/C-SiC brake composites exhibit good mechanical properties. The flexural strength can reach up to 160 MPa, and the impact strength can reach 2.5 kJ·m–2. The C/C-SiC brake composites show excellent tribological performances. The friction coefficient is between 0.57 and 0.67 at the brake speeds from 8 to 24 m·s?1. The brake is stable, and the wear rate is less than 2.02×10?6 cm3·J?1. These results show that the C/C-SiC brake composites are the promising candidates for advanced brake and clutch systems. Keywords: C/C-SiC; ceramic matrix composites; tribological properties; microstructure [This work was financially supported by the National High-Tech Research and Development Program of China (No.2006AA03Z560) and the Graduate Degree Thesis Innovation Foundation of Central South University (No.2008yb019).] 温压-原位反应法制备C / C-SiC刹车复合材料的工艺和性能 李专，肖鹏，熊翔 粉末冶金国家重点实验室，中南大学，湖南长沙410083，中国（收稿日期：2009年8月12日修订：2009年8月28日;接受日期：2009年9月2日） 摘要：采用温压?原位反应法制备炭纤维增强炭和碳化硅双基体(C/C-SiC)复合材

上市公司信息披露论文参考文献文档2篇

上市公司信息披露论文参考文献文档 2篇 References of papers on information disclosure of listed companies 编订：JinTai College

上市公司信息披露论文参考文献文档2 篇 前言：论文格式就是指进行论文写作时的样式要求，以及写作标准， 就是论文达到可公之于众的标准样式和内容要求，论文常用来进行科 学研究和描述科研成果文章。本文档根据论文格式内容要求和特点展 开说明，具有实践指导意义，便于学习和使用，本文下载后内容可随意调整修改及打印。 本文简要目录如下：【下载该文档后使用Word打开，按住键盘Ctrl键且鼠标单击目录内容即可跳转到对应篇章】 1、篇章1：上市公司信息披露论文参考文献文档 2、篇章2：计算机asp论文参考文献文档 篇章1:上市公司信息披露论文参考文献文档 1 brockman, p., et al.，voluntary disclosures and the exercise of ceo stock options, journal of corporate finance （XX）. 2 j. friedlan. accounting choices of issuers of initial public accounting research. 1994,11（1）: 1-32

3 teoh, s., welch, i., wong，t.，1998b. earnings management and the subsequent market performance of initial public offerings. journal of finance 53, 1935-1974. 4 jaffe，j.，1974.special information and insider trading. journal of business 47，410-428. 5 sivakumar, k.，waymire，g.，1994.insider trading following material news events:evidence from earnings. financial management 23, 23-32. 6 elliot, j., morse，d. and richardson, g. 1984.the association between insider trading and information announcements. rand journal of economics, vol. 15, no.4，winter，521-536. 7 cheng，q., lo, k., XX. insider trading and voluntary disclosures. journal of accounting research 44，815-848.

关于力的外文文献翻译、中英文翻译、外文翻译

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管理信息系统外文翻译

管理信息系统外文翻译-标准化文件发布号：（9456-EUATWK-MWUB-WUNN-INNUL-DDQTY-KII

英文文献翻译 二〇年月日

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第1章英文阅读材料翻译 (1) 第2章中文摘要翻译英文 (3) 第3章中文简历和英文简历 (4) 第4章课程学习体会和建议 (6) 参考文献 (7)

第1章英文阅读材料翻译 Mechanization and Automation Processes of mechanization have been developing and becoming more complex ever since the beginning of the Industrial Revolution at the end of the 18th century. The current developments of automatic processes are, however, different from the old ones. The “automation” of the 20th century is distinct from the mechanization of the 18th and 19th centuries inasmuch as mechanization was applied to individual operations, wherea s “automation” is concerned with the operation and control of a complete producing unit. And in many, though not all, instances the element of control is so great that whereas mechanization displaces muscle, “automation”displaces brain as well. The distinction between the mechanization of the past and what is happening now is, however, not a sharp one. At one extreme we have the electronic computer with its quite remarkable capacity for discrimination and control, while at the other end of the scale are “ transfer machines” , as they are now called, which may be as simple as a conveyor belt to another. An automatic mechanism is one which has a capacity for self-regulation; that is, it can regulate or control the system or process without the need for constant human attention or adjustment. Now people often talk about “feedback” as begin an essential factor of the new industrial techniques, upon which is base an automatic self-regulating system and by virtue of which any deviation in the system from desired condition can be detected, measured, reported and corrected. when “feedback” is applied to the process by which a large digital computer runs at the immense speed through a long series of sums, constantly rejecting the answers until it finds one to fit a complex set of facts which have been put to it, it is perhaps different in degree from what we have previously been accustomed to machines. But “feedback”, as such, is a familiar mechanical conception. The old-fashioned steam engine was fitted with a centrifugal governor, two balls on levers spinning round and round an upright shaft. If the steam pressure rose and the engine started to go too fast, the increased speed of the spinning governor caused it to rise up the vertical rod and shut down a valve. This cut off some of the steam and thus the engine brought itself back to its proper speed. The mechanization, which was introduced with the Industrial Revolution, because it was limited to individual processes, required the employment of human labor to control each machine as well as to load and unload materials and transfer them from one place to another. Only in a few instances were processes automatically linked together and was production organized as a continuous flow. In general, however, although modern industry has been highly mechanized ever since the 1920s, the mechanized parts have not as a rule been linked together. Electric-light bulbs, bottles and the components of innumerable mass-produced

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外文翻译 原文 Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature Material Source:Journal of Accounting and Economics 31 (2001) 405–440 Author:Paul M. Healy, Krishna G. Palepu Financial reporting and disclosure are potentially important means for management to communicate firm performance and governance to outside investors. We provide a framework for analyzing managers’ reporting and disclosure decisions in a capital Markets setting,and identify key research questions. We then review current empirical researchon disclosure regulation, information intermediaries, and the determinants and economic consequences of corporate disclosure. Our survey concludes that current research has generated a number of useful insights. We identify many fundamental questions that remain unanswered, and changes in the economic environment that raise new questions for research. 1 Introduction Corporate disclosure is critical for the functioning of an efficient capital market.1 Firms provide disclosure through regulated financial reports, including the financial statements, footnotes, management discussion and analysis, and other regulatory filings. In addition, some firms engage in voluntary communication, suchas management forecasts, analysts’ presentations and conference calls, press releases, internet sites, and other corporate reports. Finally, there are disclosures about firms by information intermediaries, suchas financial analysts, industry experts, and the financial press. In this paper we review research on financial reporting and voluntary disclosure of information by management, summarize key researchfi ndings, and identify areas for future work. Section 2 examines the forces that give rise to demand for disclosure in a modern capital-market economy, and the institutions that increase the credibility of disclosures. We argue that demand for financial reporting and disclosure arises from information asymmetry and agency conflicts between managers and outside investors. The credibility of management disclosures is enhanced by regulators, standard setters, auditors and other capital market intermediaries. We use the disclosure framework to identify important questions for research, and review available empirical evidence. Section 3 reviews the findings on the regulation of financial reporting and disclosure. Much of this research documents that earnings, book values, and other required financial statement information is ‘‘value relevant’’. However, fundamental questions about the demand for, and effectiveness of, financial reporting and