中美实证会计研究的发展比较

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

实证会计研究起源于美国,在当今中国会计界,实证会计研究已引起越来越多的注意,本文描述了中美实证会计研究的发展比较。

Empirical accounting research originates from America. It draws more and more attention from china accounting field nowadays. This passage compares the development of empirical accounting research in China and America.