[毕业设计精品论文]固定资产管理系统论文设计 文献资料

JOURNALOFINTERNATIONALACCOUNTING,AUDITINGFIXEDASSETSSTATEMENTUSERSDECISIONMODELSLENDINGDECISIONSTHROUGHOUTTHEDECADEOFTHE1990S,ANDINTOTHENEWMILLENNIUM,THEREHASBEENANEXPLOSIONINTHENUMBEROFTRULYMULTINATIONALENTERPRISESCOMPANIESHAVEFOUNDTHATTHEMARKETPLACEISNOWAGLOBALMARKETPLACE,ANDTHATTHEYMUSTOPERATEINTERNATIONALLYTOBECOMPETITIVEWEARENOWMOVINGCLOSERTOHAVINGATRULYGLOBALMARKETFORCAPITALASARESULT,THENEEDANDDESIREFORACCEPTEDINTERNATIONALACCOUNTINGSTANDARDSISBECOMINGMOREPRESSINGMANYCOUNTRIESALREADYENDORSETHEACCOUNTINGSTANDARDSISSUEDBYTHEINTERNATIONALACCOUNTINGSTANDARDSBOARDIASBASTHEIROWN,EITHERWITHOUTAMENDMENTORWITHMINORADDITIONSORDELETIONSIN2001,THEEUROPEANCOMMISSIONANNOUNCEDTHATITWILLREQUIREALLLISTEDCOMPANIESINTHEEUROPEANUNIONTOPUBLISHCONSOLIDATEDFINANCIALSTATEMENTSINACCORDANCEWITHIASBSTANDARDSBEGINNINGIN2005MANYCOMPANIESALREADYADHERETOIASBSTANDARDS,EVENTHOUGHITISNOTREQUIREDCORRESPONDINGAUTHORTEMAILADDRESSESLINDANICHOLSTTUEDULMNICHOLS,KURTBUERGERANGELOEDUKHBUERGER1TEL19159422046X24610619518/02/SEEFRONTMATTER2002ELSEVIERSCIENCEINCALLRIGHTSRESERVEDPIIS1061951802000708156LMNICHOLSETAL/JOURNALOFINTERNATIONALACCOUNTING,AUDITINGBEAVERANDRYAN,1985BERNARDANDRULAND,1987HOWEVER,OTHERSTUDIESHAVEFOUNDTHATFAIRVALUEDISCLOSURESHAVEINCREMENTALEXPLANATORYPOWERBUBLITZ,FRECKAANDMCKEOWN,1985HAWANDLUSTGARTEN,1988MURDOCH,1986THESESTUDIESATTRIBUTETHEDIFFERENCEINTHEIRFINDINGSTOERRORSINMODELSPECIFICATIONINCLUDINGOMITTEDVARIABLESINTHEAFOREMENTIONEDSTUDIESOTHERSTUDIESINVESTIGATEDTHERELEVANCEOFFAIRVALUEBASEDOILANDGASDISCLOSURESREQUIREDBYSFASNO69FASB,1982HARRISANDOHLSON1987ASWELLASMAGLIOLO1986FOUNDTHATHISTORICALCOSTBOOKVALUESAREMORESIGNIFICANTTHANMARKETVALUEDISCLOSURESINEXPLAININGTHEMARKETVALUEOFOILANDGASPROPERTIESBELL1983,HOWEVER,FOUNDAPOSITIVESTOCKMARKETREACTIONTOTHEFAIRVALUEDISCLOSURESREQUIREDBYSFASNO69BARTH1994UNDERTOOKANINVESTIGATIONOFHOWDISCLOSEDFAIRVALUEESTIMATESOFBANKSINVESTMENTSECURITIESAREREFLECTEDINSHAREPRICESINCOMPARISONTOHISTORICALCOSTSTHEFINDINGSOFTHESTUDYINDICATETHATFAIRVALUEESTIMATESPROVIDESIGNIFICANTEXPLANATORYPOWERBEYONDHISTORICALCOSTFIGURESTHESTUDYALSOFOUNDTHATHISTORICALCOSTSDONOTPROVIDESIGNIFICANTINCREMENTALEXPLANATORYPOWERBEYONDFAIRVALUEFIGURESWHILETHERESULTSOFPRIORRESEARCHARESOMEWHATMIXED,SEVERALSTUDIESFOUNDTHATREPORTEDFAIRVALUEAMOUNTSWERERELEVANTTOPARTICIPANTSOFCAPITALMARKETSTHISSTUDYUTILIZESABEHAVIORALAPPROACHTODETERMINETHESIGNIFICANCEOFFIXEDASSETVALUATIONMETHODSTOBANKERSFROMTHEUSANDGERMANYACCOUNTINGTRADITIONHASVARIEDWIDELYBETWEENTHEUSANDGERMANYACCOUNTINGREGULATIONINGERMANYISHIGHLYCODIFIEDANDISINFLUENCEDGREATLYBYTAXLAWSASARESULT,INCOMEHASTRADITIONALLYBEENREPORTEDINAMUCHMORECONSERVATIVEMANNERINGERMANYTHANINTHEUSUSERSOFFINANCIALSTATEMENTSINGERMANYHAVEPLACEDMOREEMPHASISONASSETANDLIABILITYPOSITIONS,ANDLESSEMPHASISONBOTTOMLINEINCOMEWHENCOMPAREDTOTHEIRUSCOUNTERPARTSACOMPARISONOFDECISIONSMADEBYBANKERSFROMTHEUSANDGERMANYWILLPROVIDEINSIGHTSINTOHOWFINANCIALSTATEMENTINFORMATIONISUSEDBYDECISIONMAKERSINBOTHCOUNTRIES3RESEARCHDESIGNTHERESEARCHINSTRUMENTCONSISTSOFACOMPLETESETOFFINANCIALSTATEMENTSFORAFICTITIOUSCANDYCOMPANYINCLUDEDAREABALANCESHEET,INCOMESTATEMENT,STATEMENTOFCASHFLOWS,158LMNICHOLSETAL/JOURNALOFINTERNATIONALACCOUNTING,AUDITINGEITHERHISTORICALCOSTORFAIRVALUETHEIASB162LMNICHOLSETAL/JOURNALOFINTERNATIONALACCOUNTING,AUDITINGTAXATION112002155163ALLOWSFORUSINGEITHERHISTORICALCOSTORREVALUEDAMOUNTSINREPORTINGFIXEDASSETSITISDIFFICULTTOSAYWHICHOFTHESEREPORTINGMETHODSISSUPERIORHISTORICALCOSTFIGURESAREMORERELIABLE,BUTFAIRVALUEAMOUNTSAREMORERELEVANTINTHEUS,ONLYHISTORICALCOSTAMOUNTSAREREPORTEDWORLDWIDE,AVARIETYOFREPORTINGMETHODSAREFOUNDTHISSTUDYREVEALSTHATCULTURALANDSOCIETALDIFFERENCESMIGHTINFLUENCEUSERSPREFERENCESFORHISTORICALCOSTORFAIRVALUEINFORMATIONWEBELIEVETHATTOMEETUSERNEEDSONAGLOBALBASISFINANCIALSTATEMENTSSHOULDDISCLOSEBOTHHISTORICALCOSTANDFAIRVALUEFIGURESFORFIXEDASSETSTHEBODYOFTHESTATEMENTSWOULDCONTAINONESETOFFIGURES,ANDTHEFOOTNOTESTHEOTHERFURTHER,THEUSSHOULDLEADTHEWAYINTHISREGARDBYREQUIRINGFAIRVALUEFOOTNOTEDISCLOSURESINADDITIONTOTHEHISTORICALCOSTFIGURESREFLECTEDINTHEBODYOFTHESTATEMENTSFULLHARMONIZATIONOFACCOUNTINGSTANDARDSWORLDWIDEWILLNOTBEEASYINCREASEDDISCLOSURESMAYBENECESSARYTOESTABLISHEFFICIENTGLOBALCAPITALMARKETSDUETOTHEFACTTHATINSOMEAREAS,SUCHASINTHEREPORTINGOFFIXEDASSETS,ONEVALUATIONMETHODCANNOTBESEENASBETTERDUETODIFFERINGUSERNEEDSANDWANTSFOUNDONAWORLDWIDEBASIS6LIMITATIONSDUETOTHELOWRESPONSERATETHEPOSSIBILITYOFNONRESPONSEBIASCANNOTBERULEDOUTWHILETHECELLSCONTAINENOUGHOBSERVATIONSFORSTATISTICALANALYSIS,THEGENERALIZABILITYOFTHERESULTSCOULDBEIMPACTEDREFERENCESBARTH,ME1994,JANUARYFAIRVALUEACCOUNTINGEVIDENCEFROMINVESTMENTSECURITIESANDTHEMARKETVALUATIONOFBANKSTHEACCOUNTINGREVIEW,69,125BEAVER,WH,LANDSMAN,WR1983INCREMENTALINFORMATIONCONTENTOFSTATEMENT33DISCLOSURESNORWALK,CTFASBBEAVER,WH,GRIFFIN,PA,LANDSMAN,WR1982,JULYTHEINCREMENTALINFORMATIONCONTENTOFREPLACEMENTCOSTEARNINGSJOURNALOFACCOUNTINGANDECONOMICS,5,1539BEAVER,WH,RYAN,SG1985,SEPTEMBER/OCTOBERHOWWELLDOSTATEMENTNO33EARNINGSEXPLAINSTOCKRETURNSFINANCIALANALYSTSJOURNAL,13,6671B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