empirical accounting

Based on the conclusion, the article provides suggestions on empirical research of accounting information value relevance and equity evaluation based on book value.

在此基础上，本文对于以账面价值为基础评估权益的市场价值，以及会计信息价值相关性的经验性研究，提出了相关建议。

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Nonetheless, compared with other accounting fields at home and abroad, the empirical research on accounting conservatism is still less, and the fields are concentrated.

尽管如此，相比会计领域的其他问题而言，国内外对会计稳健性的实证研究还比较少，并且研究的领域也比较集中。

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In the fifth part, it describes the empirical test of accounting information before and after the changes of accounting standard.

第五部分对会计准则变迁前后会计信息价值相关性做实证检验。

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This finding can be considered a supplement to the study of usefulness of accounting information since Paul Brown founded empirical accounting research method. 4.

这一发现可以理解为对自鲍尔布朗创建实证会计研究方法以来，会计信息有用性理论研究的一项补充。

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The paper briefly introduces four new fields: green accounting, human resources accounting, empirical accounting and network accounting.

文章简要分析了绿色会计、人力资源会计、实证会计、网络会计四个发展领域。

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The Congenital Defects and Acquired Flaws of Empirical Research in Accounting& A Concurrent Discussion on Field Research and Its Application

实证研究的先天不足与后天缺陷&兼论实地研究及其应用

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The empirical results suggest that accounting firms could enhance audit quality to some extent by expanding the scale.

实证结果在一定程度上说明，会计师事务所规模扩大能够促使审计质量的提升。

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The Empirical Research on Voluntary Accounting Choice of Listed Company of Steel Industry in China

中国钢铁行业上市公司自发性会计选择变更实证研究

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The part two is the empirical study of the accounting policies choices of the listed companies of our country.

本文采用了博弈分析和实证举例的方法对上市公司会计政策选择提出了一些看法，认为上市公司的会计政策选择具有客观必然性。

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Currently in accounting, the empirical analysis of accounting analysis and standardize the accounting controversy more serious controversy between the parties, as well as in a number of accounting Colloquium writings, journals, abstracts appeared to abandon each other, and often this quarrel.

目前在会计学中，实证会计分析与规范会计分析的争议比较严重，双方之间争议不断，在多次会计学术讨论会以及在著作、期刊、文摘上出现互相摒弃的现象，甚至常常为此发生争吵。

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An Empirical Test of Accounting Harmonization in China& Based on the Evidence from Implementation of Accounting System for Business Enterprises of Listed Companies

《企业会计制度》国际协调程度的检验&基于上市公司实施《企业会计制度》的证据

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With the emergence of positive accounting theory, empirical accounting methods showed unprecedented strength, has become the mainstream of Western accounting theory.

随着实证会计理论的出现，实证会计方法呈现出了前所未有的强势，成为当前西方会计理论的主流。

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Secondly, the author also summarizes the development of the capital structure theory of modern finance in recent three decades and the related studies of empirical accounting research in recent two decades and verifies her opinions above.

进而运用归纳法，通过概括现代财务学资本结构理论近30年来的发展以及近20年来实证会计的有关研究成果，证实剩余权益论观点的正确性。

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Forum on empirical accounting research;

实证会计研究；

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Recently, the principles of the real option have been widely used by western scholars in the empirical accounting research. But disappointedly, few Chinese researchers step into this area.

实物期权的思想目前已被西方的学者广泛地用于会计的实证研究当中，然而国内却鲜有学者涉足这一领域。

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Empirical Test of Accounting Earnings Cash Flow and Stock Price Behavior

会计盈利、现金流量与股票价格相关性的实证研究

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The theory of Characteristic agriculture is analysed and an empirical accounting research on how to construct regional Characteristic agriculture is made.

本文以特色农业立题，对特色农业的理论进行分析和对如何构建区域特色农业进行实证研究。

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The author discusses the basic concepts of normative accounting research and empirical accounting research, compares and analyzes the advantages and disadvantages of the two research methods, proposes that it should be an inexorable trend to combine the two research methods to make up each other's deficiencies.

论述了规范会计研究和实证会计研究的基本概念，对两种理论研究方法的优缺点进行了比较分析，并提出了两者结合、取长补短的会计理论研究的必然趋势。

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Empirical Study between Accounting Data of Corporate Social Responsibility and Corporate Value

社会责任会计信息与公司价值关系的实证研究

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Again, on the basis of this theoretical analysis, select the listed companies in Shanghai and Shenzhen stock data for the 2006-2007 sample, empirical study of accounting information quality and relevance of the efficiency of capital allocation.

再次，本文在理论分析基础上，选取沪深两市2006-2007年上市公司数据为样本，实证研究了会计信息质量与资本配置效率的相关性。

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This paper expounds the connotation of the empirical accounting, and points out the merits and limitations of the empirical accounting study and its developing prospects in China, providing some beneficial inspirations for the empirical accounting study in China.

阐述了实证会计研究的含义，并指出了实证会计研究的优点和局限性及其在我国的发展前景，旨在为我国开展实征会计研究提供一些有益的启示。

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Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.

有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。

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Connotation of and Comments on the Empirical Accounting Study

实证会计研究的含义及评述

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Real Option And Its Application in Empirical Accounting Research

试论实物期权及其在会计实证研究中的运用

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Empirical research in accounting provides the economic explanations to accounting and financial behaviors, which makes sense in academic accumulation and case teaching instead of policy suggestions.

实证会计研究是对会计与财务行为的经济解释，其意义在于学术积累以及为案例教学提供经验证据，而不是着眼于政策建议。

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The traditional value relevance studies often hope that through the fair value relatively has incremental information content to the historical cost to provide empirical evidence for accounting standards in order to further improve the fair value application.

传统价值相关性研究通常希望通过公允价值相对于历史成本具备增量信息含量来为准则中进一步提高公允价值应用范围提供经验证据。

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The Empirical Research on the Accounting Fraudulent Approaches of Public Firms in China

中国上市公司会计舞弊方式实证研究

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Earnings management, being as an emphasis of the empirical accounting researches nowadays, has an increasingly significant influence on the stakeholders of listed companies as well as on the capital market.

盈余管理，作为当今实证会计的研究重点之一，其对于上市公司利益相关者以及资本市场的影响已日益趋显。

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Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.

会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。

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Compares the Development of Empirical Accounting Research for the China with America

中美实证会计研究的发展比较

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