现金流量表中信息披露质量的优点和不足之处【外文翻译】.doc

文档介绍：外文文献翻译译文外文原文原文:rualsandCashFlowInthispaper,-(AIMR)-,analystfollowing,andfirmlife-,ourresultsdemonstratethemitigatingeffectthathigher-:Disclosurequality,mispricing,accrualanomaly,(1996)—rualanomaly—whereatradingstrategydesignedtoexploitinvestors’(1996)rualovervaluation(.,Xie[2001];ThomasandZhang[2002];Collins,Gong,andHribar[2003]).However,plete(Desai,Rajgopal,andVenkatachalam[2004];Yu[2007];BaroneandMagilke[2008]).Thus,inthispaper,,,,thisstudytestsaconjectureinThomas(2000)thatthemispricingofearningsinformationmayresultfromlow--,(Richardson,Sloan,Soliman,andTuna[2006]).rualsandintentionalmanagerialmanipulation(Xie[2001];al.[2006]).Sloan(1996)