实证会计研究中的几个问题

A discussion of empirical accounting research

实证会计研究在我国已经有了一些有意义的研究成果 ,同时也存在一些问题需要探讨 ,对这些问题的讨论将有利于我们对实证会计研究的理解和研究水平的提高 ,以下仅是我们所思考的问题和一些建议 ,希望对研究者有所帮助。

There are a lot of important empirical research in China, and a lot of matters, too. The discussion on these matters will be in favor of the understanding of empirical research and improving empirical research. The following are only the questions that we thought and some suggestion, which we hope to be helpful to the scholars.