跪求翻译下面一段英文？

来源：百度知道 编辑：UC知道 时间：2024/06/24 15:08:23
We examine whether application of International Accounting Standards is associated with higher accounting quality. The application of IAS reflects the combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation. We find that firms applying IAS from 21 countries generally evidence less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do a matched sample of firms applying non-US domestic standards. Differences in accounting quality between the two groups of firms in the period before the IAS firms adopt IAS do not account for the post-adoption differences. We also find that firms applying IAS generally evidence an improvement in accounting quality between the pre- and post-adoption periods. Although we cannot be sure that our findings are attributable to the change in the financial reporting system rather than to changes in firms’ incentives and the economic

我们审查国际会计标准的应用是否同更高的会计质量联系在一起。 IAS的应用反射财务报表系统的特点的联合作用，包括标准、他们的解释、执行和诉讼。 我们发现应用IAS的企业从21个国家比运用非美国国内标准的通常见证较少收入管理、更加实时性的损失公认和会计数额更多价值相关性企业一个被匹配的样品。 区别进入在二个小组的会计质量企业之间在期间，在IAS企业采取IAS之前不占岗位收养区别。 我们也发现应用IAS的企业通常见证改善进入在预备和岗位收养期间之间的会计质量。 虽然我们不可能肯定我们的研究结果是可归咎的于在财务报表系统上的变化而不是对在firms’刺激和经济环境上的变化，我们包括研究设计特点缓和两个的作用。