一个去选择初级会计学原理的方法是从把所有在原著中被认同的原理列个详细的清单。这个方法的潜在问题是它会以我们会列出一大堆初级会计学原理而告终，由此跟高管的奖金补偿没有一点关系可言。我们的方法，换句话说，要集中在一小部分可以跟高管奖金补偿挂钩的会计学原理上。这样一来，我们一致认同五个我们通过分析总结Lev and Thiagarajan(1993) and Piotroski(2000).先前认同的...
英语翻译One approach to selecting accounting fundamentals is to
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