实证会计研究的学术贡献——基于《会计研究》2000-2010年实证论文的评估分析
发布时间：2018-10-08 17:43
【摘要】：对于实证会计研究与规范会计研究之间孰优孰劣、学术贡献及如何取舍等问题,我国学术界历来颇有争议。但这种争论多以理论演绎分析为主,缺乏可靠的数据支撑和精确的分析评判。本文以《会计研究》所刊的实证论文为对象,采用国际流行的评价分析框架,对我国近年来实证会计研究发展趋势、结构特点和学术贡献进行评价。研究表明,我国实证会计研究论文在2008年达到顶峰。其研究主题集中度高,与美国《AccountingReview》具有较高的趋同性;实证会计论文的学术质量和影响力均有较好的表现。
[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.
【作者单位】： 浙江财经大学金融学院/会计学院;
【分类号】：F230;G353.1
，
本文编号：2257690
[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.
【作者单位】： 浙江财经大学金融学院/会计学院;
【分类号】：F230;G353.1
，
本文编号：2257690
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