【摘要】：對于實(shí)證會計(jì)研究與規(guī)范會計(jì)研究之間孰優(yōu)孰劣、學(xué)術(shù)貢獻(xiàn)及如何取舍等問題,我國學(xué)術(shù)界歷來頗有爭議。但這種爭論多以理論演繹分析為主,缺乏可靠的數(shù)據(jù)支撐和精確的分析評判。本文以《會計(jì)研究》所刊的實(shí)證論文為對象,采用國際流行的評價(jià)分析框架,對我國近年來實(shí)證會計(jì)研究發(fā)展趨勢、結(jié)構(gòu)特點(diǎn)和學(xué)術(shù)貢獻(xiàn)進(jìn)行評價(jià)。研究表明,我國實(shí)證會計(jì)研究論文在2008年達(dá)到頂峰。其研究主題集中度高,與美國《AccountingReview》具有較高的趨同性;實(shí)證會計(jì)論文的學(xué)術(shù)質(zhì)量和影響力均有較好的表現(xiàn)。
[Abstract]:There have always been controversies about which is the best between the empirical accounting research and the normative accounting research, the academic contribution and how to choose and choose between the empirical accounting research and the normative accounting research. However, most of the arguments are based on theoretical deductive analysis and lack of reliable data support and accurate analysis and evaluation. This paper takes the empirical paper published in Accounting Research as the object, adopts the international popular evaluation and analysis framework, and evaluates the development trend, structural characteristics and academic contribution of the empirical accounting research in China in recent years. The research shows that the empirical accounting research paper reached its peak in 2008. It has a high degree of concentration and convergence with AccountingReview of the United States, and the academic quality and influence of empirical accounting papers have better performance.
【作者單位】： 浙江財(cái)經(jīng)大學(xué)金融學(xué)院/會計(jì)學(xué)院;
【分類號】：F230;G353.1
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本文編號：2257690