国外会计文本信息实证研究述评与展望

发布时间：2019-06-27 16:24

【摘要】：近年来,文本信息逐渐成为国外会计实证研究的热点,许多学者开始致力于运用文本分析方法来解决会计与财务问题,并取得了众多有价值的研究成果。与之相比,国内的此类研究却相当缺乏。为了弥补国内研究的不足,本文对国外近十年来取得的研究成果进行了系统的梳理和述评。首先,系统阐述了会计文本信息的定义、特征及其测量方法;其次,从不同层面出发,总结并分析了会计文本信息的影响因素及其作用结果;再次,指出了现今国外研究中存在的不足。在此基础上,本文提出了一个未来研究的框架,分别从基础、引入、拓展三个方向来展望国内研究,具体包括如何构建适合中文会计语言的文本分析方法、国外现有理论与问题在我国的本土化检验以及在中国情境下可以拓展的独创性研究。
[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.
【作者单位】： 中南财经政法大学会计学院;
【基金】：国家自然科学基金项目(U1404705) 中南财经政法大学中央高校基本科研业务费专项资金(2012075)
【分类号】：F275
，

本文编号：2506962