美国代写-国际会计制度的微观和宏观实践分析

美国代写-国际会计制度的微观和宏观实践分析。国际会计制度的分类可以分为微观和宏观两大类。不同的微观会计实践可能受到政府影响力减弱、会计专业力量增强和股权市场相对活跃的影响。宏观会计实践的特点通常是政府对会计的影响较强，会计行业较弱，股票市场较不活跃(Healy & Wahlen, 1999)。另一方面，在以微观为基础的国家，财务会计的过程可以调整到满足投资者。这些压力也可能有助于在年度报告中体现以微观和宏观为基础的国家的财务业绩。

A large number of empirical studies have been done for the use of the graphs in the annual reports of the majority of the companies. The extensive review for the same had been provided by Penrose (2008) who provided the extensive review on the same. He concluded that the different factors including the country of origin, the size of the firm and the exchange listing may have the important role in the voluntary disclose of the companies information.

There are a number of companies which are constantly featuring the graphs in their annual reports. As per the study which is based on the UK, US and 11 other nations, it had been found that the 79 % of the companies included at least one graph in their annual report. Besides, when the analysis was done on the Italian companies by Ianiello (2009), it had been found that around 85 % if the companies made the use of the graphs and had around nine graphs for every report. In the reports related to Hong Kong, Courtis (1997) had found that only 35 % of the companies which are publically listed are using the graphs in their annual report. Though, in Portuguese around, 91 % of the banks had been using the graphs in the annual reports.
The primary purpose of the research is to conduct a continuous and an empirical investigation related to the use and the abuse of the graphs in the annual reports of UK. The primary objectives of such research is to establish the nature and extent of usage of the graphs, to do the identification and analysis of the instances related to the non-compliance with the different principles which are used for the construction of the graphs.
From the research, it has also been identified that the information which is largely displayed includes the financial data of the company in comparison to the non-financial information. In US, it had been found by Steinbart (1989), that most of the displayed variables in the graphs may be related to the sales, income and dividends. Also around, 27.5 % of the variables may display either one of these graphs. As per the analysis done by Beattie and Jones (1992), it has been found that around 65 % of the 240 listed companies in UK graphed at least one financial variable.

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