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武汉科技大学城市学院专业论文
据[J]．会计研究，2004，(12)：86-95．
[5] 葛家澍，陈守德．财务报告质量评估的探讨[J]．会计研究，2001，（10）：5-12． [6] 汪炜．信息披露、透明度与资本成本[J]．经济研究，2004，（36）：20-34．
[7] 王艳，陈汉文．审计质量与会计透明度——来自中国上市公司的检验数据[J]．会计研究，2006，（48）：33-45．
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致 谢
回想起四年前，我怀揣对大学的向往，带着对会计专业无限的喜爱，进入了武汉科技大学城市学院开始了我的大学生活。在这里我深深感受到的，不仅仅是城市学院的美丽，还有它沁人心脾的人文气息和浓厚的学术氛围。
四年的大学生活，尽情地享受着城市学院赐予我的一切：它的鸟语花香，它的完善设施，它的学习资源。我在养分中茁壮成长，面对城市学院给予我这样一个良好的学习
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武汉科技大学城市学院专业论文
环境和平台，心中充满无限感恩！何等有幸成为武汉科技大学城市学院的一员！感谢城市学院会计系的所有老师，能够有幸聆听众多名师的课让我受益匪浅。在这里我祝愿所有武汉科技大学城市学院的老师永远幸福安康！
在论文即将完成之际，我深深地感谢我的导师胡常春老师！感谢胡老师在论文的选题、修改、定稿中对我的精心指导。胡老师在学习上和生活上给予了我太多的教诲和帮助，教会了我许多求学和做人的道理，惟愿今后我能更加努力，以更优异的成绩回报胡老师！
感谢我的朋友，感谢你们在我失意时给我鼓励，在失落时给我支持，感谢你们和我一路走来，让我在此过程中倍感温暖。
最后，要感谢我的妈妈，是您用最无私的爱、最勤劳的双手给予我精神上和物质上最大的帮助，让异地求学的我依然能感受到亲情的温暖和鼓励。在此遥拜母亲安康！
即将踏出校门走向新的生活，路已在脚下，为了理想，我不再犹豫和彷徨。未来的道路还很漫长，我将坚定执着地走下去。在此，谨向所有关心、帮助、支持过我的各位老师、同学和朋友道一声：真诚地感谢您们！
外文原文
外文资料长短以翻译成中文字数来衡量：译成中文后要在1000字。 Income statements transparency and firms' characteristics of companies listed on the Bursa Malaysia
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武汉科技大学城市学院专业论文
INTRODUCTION Financial statements should always provide reliable information to assist users in decision making. The statement should disclose relevant, reliable, comparable and understandable information. To be understood clearly, the presentation should not be misleading. Readers should be able to understand the information presented without undue effort according to International Accounting Standards.
To achieve this, the annual reports should contain full disclosure and higher-level of transparency. In addition, as far as corporate transparency is concerned, it should be defined as the widespread availability of relevant, reliable information about the periodic performance, financial position, investments opportunities, governance, value and risk of publicly traded firms.
Comprehensive disclosure of financial statement has been a worldwide issue for a long decade. Malaysian market is currently promoting good corporate governance practices as a result of debacle of many big conglomerates in US as well as in Malaysia. As users of financial statement specifically income statement demanding for better disclosure of quality information and found that there are big amount of expenses portion goes to other operating expenses.
The current reform of the accounting and financial reporting in Malaysia which aims to promote transparency and to deliver high quality annual report is enhance through comprehensive disclosure. This change has contributed to the accounting standards setting and laws regarding financial reporting produced by local organizations. The Section 167 and Ninth Schedule of the Companies Act 1965 govern the disclosure in the financial statements of companies in Malaysia. Under Section 167, states that each company must keep a proper set of books and accounts and the financial statements must contain at a minimum Profit and Loss Account, a Balance Sheet, a Cash Flow Statement and accompanying notes to the account. Schedule 9, details the item that the companies must include in the financial statements.
Until the introduction of Financial Reporting Act 1997, the items in Schedule 9 represent the minimum statutory disclosure requirement for companies. It must be noted that the
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武汉科技大学城市学院专业论文
accounting standards issued by the Malaysian Institute of Accountants (MIA) and other professional bodies remains 'voluntary' disclosure requirement. In the case of listed companies, the regulatory agency that responsible is the Securities Commission (SC), the registrar of companies and the Central Bank of Malaysia. Their functions are to administering in public listed companies, administering companies incorporated in Malaysia and administering financial institutions respectively. This is to ensure enterprise financial reporting meeting the minimum requirements, if necessary go beyond that to achieve a fair presentation. The companies listed on the Bursa Malaysia must also meet the accounting and reporting guidelines as per issued by SC.
Each company that going to public market should administer good corporate governance by discloses full information necessary to make informed users investment decisions. The Malaysian Code of Corporate Governance had been introduced to promote greater transparency and adopt professional business ethics as well as convey this via their annual reports. The National Annual Corporate Report Awards held by the collaboration of Bursa Malaysia, MIA and the MICPA to help Malaysian companies aim for the greatest standards in annual reporting. Study of disclosures begins with research done by Cerf 。He constructed disclosure index by specifying and weighting some related items which might appear in annual reports. The index scores were positively correlated with firm characteristics namely asset size, number of shareholders and profitability.
Bubby was consistent with other researcher but add listing status as one of the variable to explain disclosure level. Disclosures indexes tend to based upon lists of selected items if accounting information which may be disclosed in corporate annual reports and seek to measure the extent of disclosure by using numerical weights on items of accounting information.
Extensive accounting literature relating to the use of disclosure indexes by way of measure the quality of information and it is vary among different studies. Encaustic reported that in some studies, only voluntary information were considered whilst in other studies rating for both compulsory and voluntary items was being included in an index Studies also differ in the
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