实证会计研究方法探析

A Discussion on Empirical Accounting Research Method

实证会计研究产生于20世纪60年代,并在80年代成为主流,是当代会计学研究领域中应用非常广泛的一种研究方法。本文总结探讨了实证会计研究方法的标准范式以及在我国的研究方向。

Empirical accounting research was developed in the 1960s, and became mainstream in the 1980s. Now, this method is applied very broadly in the area of modern accounting research. This paper discussed the standard pattern of the empirical accounting research method and its application in our country.