英语翻译

题目

英语翻译
One approach to selecting accounting fundamentals is to start with an exhaustive list of all fundamentals that have been identified in prior literature.The underlying problem with this approach is that we would end up with an extensive list of accounting fundamentals for which there is little conceptual link to executives’ bonus compensation.Our approach,on the other hand,is to focus on a small subset of accounting fundamentals that we conceptually link to executives’ bonus compensation.In so doing,we identify and motivate five fundamental measures that we incorporate in our analyses that were previously identified by Lev and Thiagarajan (1993) and Piotroski (2000).

答案

选择会计基本方法的办法之一是先列出一个详尽的清单,包含在基本文献中已列示的所有会计方法.这种办法的根本问题是,我们将会得到一个繁杂的清单,其中没有多少能准确地与高管薪酬相关.另一方面,我们的方法则是把重点放...