实证会计研究在美国的发展回顾——瓦茨与齐默尔曼《实证会计理论:十年回顾》评析(下)

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摘要三、实证会计研究的评论（一）研究方法问题主要包括：一是试验缺乏证明力，二是在实证会计文献中获得的结果可能是由于未认识到的别的假设，而不仅是现存的假设。

作者胡伟宋丽然

机构地区中南财经政法大学

出处《财会通讯（上）》北大核心 2008年第8期81-84,共4页 Communication of Finance and Accounting

基金 2006年度国家自然科学基金项目<会计规范全球协调与趋同中的根本性问题研究>(项目批准号:70672115)的阶段性研究成果

关键词实证会计理论实证会计研究齐默尔曼美国方法问题证明力

参考文献37

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财会通讯（上）

2008年第8期

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