【摘要】：近年來,文本信息逐漸成為國外會計實證研究的熱點,許多學者開始致力于運用文本分析方法來解決會計與財務問題,并取得了眾多有價值的研究成果。與之相比,國內(nèi)的此類研究卻相當缺乏。為了彌補國內(nèi)研究的不足,本文對國外近十年來取得的研究成果進行了系統(tǒng)的梳理和述評。首先,系統(tǒng)闡述了會計文本信息的定義、特征及其測量方法;其次,從不同層面出發(fā),總結并分析了會計文本信息的影響因素及其作用結果;再次,指出了現(xiàn)今國外研究中存在的不足。在此基礎上,本文提出了一個未來研究的框架,分別從基礎、引入、拓展三個方向來展望國內(nèi)研究,具體包括如何構建適合中文會計語言的文本分析方法、國外現(xiàn)有理論與問題在我國的本土化檢驗以及在中國情境下可以拓展的獨創(chuàng)性研究。
[Abstract]:In recent years, text information has gradually become a hot spot in accounting empirical research abroad. Many scholars began to use text analysis to solve accounting and financial problems, and achieved a lot of valuable research results. In contrast, such research in China is quite scarce. In order to make up for the deficiency of domestic research, this paper systematically combs and reviews the research results made abroad in the past ten years. First of all, this paper systematically expounds the definition, characteristics and measurement methods of accounting text information; secondly, from different levels, summarizes and analyzes the influencing factors and functional results of accounting text information; thirdly, points out the shortcomings existing in the current foreign research. On this basis, this paper puts forward a framework for future research, which looks forward to domestic research from the basis, introduction and expansion of three directions, including how to construct a text analysis method suitable for Chinese accounting language, the localization test of existing foreign theories and problems in China and the original research that can be expanded in the context of China.
【作者單位】： 中南財經(jīng)政法大學會計學院;
【基金】：國家自然科學基金項目(U1404705) 中南財經(jīng)政法大學中央高�；究蒲袠I(yè)務費專項資金(2012075)
【分類號】：F275
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本文編號：2506962