题目

英语翻译
This is an empirical question that has two opposing predictions.On the one hand,
we expect an affirmative answer because,as we argued in the previous section,
accrual-based related sales management,when compared with cash-based related
sales management,sends a stronger alarm to auditors because of the potential risks of
bad debt exposure.This substitution effect between cash-based related sales and
accrual-based related sales may actually extend to other accruals management items.
This is consistent with the finding in Graham et al.(2005) that to avoid scrutiny,
managers choose real earnings management that burns up real cash flows over
accrual earnings management that draws the attention of the auditors.The managers’
preferences for the mix between taking accounting versus real actions to manage
earnings are a function of the costs of the real actions and the level of regulators’ and
auditors’ enforcement against accrual management.

提问时间：2020-12-04

答案

这是一个在实践中存在两种相反预期的问题.一方面,我们预期是肯
定的回答,原因如我们在之前环节的争论中所说.按权责发生制管理
收入法与按收付实现制管理收入法相比,会使审计者更为警觉--因为
存在发生坏账的风险.事实上,权责发生制与收付实现制的这种区别
影响可延伸至其他应计项目.这（个回答）和Graham et al.(2005)
提出的的（尽量）避免审查是相一致的.经理人们更喜欢选择反映真
实现金流入的现金收入管理而不是会吸引审计者注意力的应计收入法.
.在会计（意为按所属期间反映收入更符合会计学）和按真实情况管
理收入（指现金收入）之间,经理人的偏好（程度）是由实际管理需
要、监管者和审计者的查处力度与应计项目管理（的需要）与对比决
定的 .那么,从后续的现金转换额（就是收回的应收账款）不会差
太多和不像应计管理法那么招引审计者的细查这个意义上来说,收付
实现制可以取代权责发生制管理收入,且可用至所有其他应计项目.
补充一下,accrual-based related sales cash-based related
sales management要是按字面说应计收入 和 现金收入也可以,一样的意思,权责发生制与收付实现制是会计上的说法