畢業(yè)論文外文翻譯-實證調(diào)查披露，使用和有用的會計信息

1、畢業(yè)設(shè)計（論計（論文）外文）外文參考資料及譯文譯文題目：譯文題目：實證調(diào)查披露使用和有用的會計信息學(xué)生姓名：學(xué)生姓名：學(xué)號：號：專業(yè)：業(yè)：會計學(xué)所在學(xué)院：所在學(xué)院：龍蟠學(xué)院指導(dǎo)教師：指導(dǎo)教師：職稱：稱：2011年12月09日fmethanoneDistrict.AtthetimeofthestudythetotalnumberofDistrictSecretarieswaseighteen.ThemembershipoftheATWUa

2、tthattimewas42000(ithassincefallento30000)whilethesizeofindividualDistrictsrangedfrom500to5000.MembershipoftheATWUconsequentlyoftheindividualDistrictshasbeendecliningdramaticallyinthelasttwentyyearsreflectingthecontinuin

3、gcontractionoftheLancashirecottonindustry.Thecontractionoftheindustryhascausedearningstodeclinerelativetotheaveragefmanufacturingindustryasawholehasresultedintheclosureofmanymillsentirecompanies.Inadditiontheproductionpr

4、ocessisstillquitelabourintensivewiththeresultthatproductivityasmeasuredbyoutputperemployeecomparesunfavourablywithotherindustries.Inshtboththeindustrytheunionareinastateofseveredeclineitisthisdeclinewhichprovidesthebackc

5、lothtoourstudyofinfmationdisclosureinacollectivebargainingcontext.StructuredinterviewsusingaprecodedquestionnairewereconductedwithsixteenoutoftheeighteenDistrictSecretariesinpostduringAugustSeptember1979.Thecontentoftheq

6、uestionnairewasinitiallydeterminedfromthenmativemodelsoftradeuniondecisionmakingfoundinCooperEssexFoleyMaundersSubsequentlyapilotsurveyofthreeDistrictSecretarieswascarriedouttoidentifythemostcommondecisionareasinfmations

7、ourcesfinclusioninthemainquestionnaire.ThepilotsurveyalsoensuredthatnomajdecisionareasinfmationsourceswhichmayhavebeenspecifictotradeunionofficialsintheLancashirecottonindustrywereaccidentallyomitted.Thefinalquestionnair

8、eusedinthestructuredinterviewsidentifiedsevensourcesofinfmationwhichwereavailablefusebytheDistrictSecretariesthesesourcesarepresentedveryfewcompaniesintheLancashirecottonindustrypublishemployeereptsconsequentlyonlyfiveDi

9、strictSecretariescouldrecalleverreceivingcopiesdirectlyfromanyofthecompaniesintheirDistrict.OnceagainitwasthelargepubliclyquotedcompanieswhichproducedsentoutemployeereptstotheDistrictSecretariesjustasfthepublishedannualr

10、eptstheinfmationwaspresentedonlyfthegroupasawhole.AlltheDistrictSecretarieswhoreceivedacompanysemployeereptalsoreceiveditspublishedaccountsmostofthemconsideredthattherewasverylittleinfmationinthefmer.Althoughbothpublishe

11、daccountsemployeereptssufferfromahighlevelofaggregationthesameisnottrueftheothersourcesofinfmationinTable2.Internalaccountingreptsderbookscontaininfmationaboutindividualcompaniesmillswhilewkstudyreptsprovidedetailsreleva

12、nttoasingleshedwithinamillevenagroupofmachines.Thepatternofdisclosurefinternalaccountingreptsderbookswasremarkablysimilar.AlltheDistrictSecretariesreptedthatmostcompaniesallowedthemaccesstointernalaccountinginfmationtoin

13、fmationaboutthequantityvalueoffutureders.HoweveronlyoneDistrictSecretarysaidthathereceivedthisinfmationwithouthavingtomakeaspecificrequesttherewereafewcompaniesagainsmallprivatelyownedoneswhoconsistentlyrefusedtodisclose

14、thisinfmation.UndertheprovisionsoftheEmploymentProtectionAct1975therelatedACASCodeofPracticeNo.21977companiesarerequiredtodiscloseallinfmationrequestedbytradeunionrepresentativeswhichwouldnotcausesubstantialinjurytotheco