外文资料翻译-影响发展中国家采用国际会计标准的因素分析.docVIP

山东英才学院 毕业设计(论文)外文资料翻译 学 院 经济管理学院 专　　业 财务管理 学生姓名 高杨 班级学号 本科财务管理1001 201001010259 外文出处 Daniel Zeghal,Karim Mhedhbi，An analysis of the factors affecting the adoption of international accounting standards by developing countries[J]，The International Journal of Accounting Volume 41, Issue 4, December 2006, Pages 373–386 附件：1.外文资料翻译译文；2.外文原文 指导教师评价： 1．翻译内容与课题的结合度： □ 优 □ 良 □ 中 □ 差 2．翻译内容的准确、流畅： □ 优 □ 良 □ 中 □ 差 3．专业词汇翻译的准确性： □ 优 □ 良 □ 中 □ 差 4．翻译字符数是否符合规定要求：□ 符合 □ 不符合 　　　　　　　　　　　　　　　　　　　　　　　指导教师签名：　　　　　 　　　　　　　　　　　　　　　　　　年月日影响发展中国家采用国际会计标准的因素分析 摘要 An analysis of the factors affecting the adoption of international accounting standards by developing countries Daniel Zeghal,Karim Mhedhbi Abstract The purpose of this study is to identify the factors that could explain the adoption of international accounting standards by developing countries. The following factors have been selected: economic growth, education level, the degree of external economic openness, cultural membership in a group of countries, and the existence of a capital market. Our results indicate that developing countries with the highest literacy rates, that have capital markets, and that have an Anglo-American culture are the most likely to adopt international accounting standards. Keywords Developing countries; Explanatory environmental factors; International accounting standards 1. Introduction With the growing internationalization of economic trade and the globalization of businesses and financial markets, financial information prepared according to a national accounting system may no longer satisfy the needs of users whose decisions are more and more international in scope. In some ways, purely domestic information may even be a handicap for businesses as well as investors. Conscious of this reality as well as the need to adapt accountancy to the new global environment and to the new requirements of decision makers, accounting regulating authorities h