靠得住性与相干性的关系(国外英文资料).docVIP

可靠性与相关性的关系(国外英文资料) Relationship between reliability and relevance The reliability of accounting information Connotation: the reliability of accounting information is the basic characteristics of accounting standards setting bodies generally recognize, it refers to information reflects what it is intended to reflect the real quality, and is validated and bias. From the hierarchical structure of accounting information quality, reliability is composed of authenticity, verifiability and neutrality, and is the embodiment of the interaction of the three. Second, the antithetical relation between correlation and reliability The person is mutually exclusive, is opposite? For information on economic activity, the financial accounting information system is a report or no report, if the report should be reported, and what amount should be reported; The emphasis on relevance or emphasis on reliability often leads to the opposite conclusion. As the companys earnings forecast information, due to the inherent uncertainty and such information by the nature of the company management authorities to manipulate makes its reliability is poorer, but for investors is very relevant, so have to report earnings forecast information, and not to be included in the notes to the accounting statements or information categories such as high reliability, the results of the final balance is as other kinds of financial report submitted. Because the two mutually exclusive, contradictory, thus can realize: improve the relevance, reliability possible loss, improve reliability, possible loss of correlation. They are mutually dependent and presupposes When accounting information is unreliable, the correlation is lost. On the other hand, accounting information does not correlate, and reliability loses its meaning. Therefore, to improve the quality of accounting information, we should not focus on one side and ignore the other. The relationship between accounting information correlation and reliability The