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英语翻译Thus,contrary to teachings in popular accounting textboo

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英语翻译
Thus,contrary to teachings in popular accounting textbooks,
my main findings suggest that large positive BTDs do not,on average,
reveal information about a firm’s relative level of financial statement
conservatism.I additionally find that,on average,the unconditional fi-
nancial statement conservatism among firm-years with large negative
BTDs (LNBTDs,taxable income is greater than book income) is greater
than that of other sample firm-years,and,at the same time,the conditional
and unconditional conservatism in taxable income among firm-years with
large negative BTDs is less than that of other sample firm-years.Because
the increased financial statement conservatism among firm-years with
LNBTDs is unconditional in nature,and is not conditional in nature,the
increased conservatism among firm-years in this subsample does not trans-
late into higher earnings quality.
英语翻译Thus,contrary to teachings in popular accounting textboo
因此,流行的会计教科书的教导相反,我主要的研究结果表明,大的正BTDs不,平均而言,揭示了金融statementconservatism公司的相关信息.我还发现,平均而言,无条件的财务报表保守公司年中大negativebtds(LNBTDs,应纳税所得额大于账面收益)大于公司年,其他样品,在同一时间,无条件的conditionaland保守的应纳税所得额公司年大的负BTDs在小于公司年其他样品.由于增加了财务报表保守公司年withlnbtds之间是无条件的性质,而不是条件的性质,而保守主义在这个亚公司年之间不译成更高的盈余质量.