中英文外文文献翻译或有事项会计核算及信息披露.doc

本科毕业设计（论文） 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 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 judgme