This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each pha...This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include： the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. （1） Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; （2） The time of selected samples is shot; （3） Some articles utilize variables to represent certain concepts; （4） Most of the models are literary models; （5） Some researches focus on model and fix quantify, sometimes neglect some factors; （6） Most researches lack great findings, some conclusions are even opposite.展开更多
Editorial note： This was a speech delivered as a twentieth lecture of World Social Sciences Lectures at Fudan Institute for Advanced Study in Social Sciences （IAS-Fudan） on September 17, 2009. In this lecture, Jose...Editorial note： This was a speech delivered as a twentieth lecture of World Social Sciences Lectures at Fudan Institute for Advanced Study in Social Sciences （IAS-Fudan） on September 17, 2009. In this lecture, Joseph Raz discussed the role played by individual fights in the emerging new world order, as well as the associated intellectual diflficulties. Using the fight to education and the fight to health as illustrations, Raz reflected upon both the importance and necessity of individual rights in shaping the emerging new world order, where the traditional power actors at the international level should be duly held in check by individual fight-holders. To practice such claims, nonetheless, can lead to reckless activism and do much harm unless with certain institutions in place to impartially administer justice. 1kaz forcefully argued that such factors as of time, space and culture should be duly considered in laying the intellectual foundations for defining and implementing individual fights in the emerging new world order.展开更多
文摘This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include： the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. （1） Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; （2） The time of selected samples is shot; （3） Some articles utilize variables to represent certain concepts; （4） Most of the models are literary models; （5） Some researches focus on model and fix quantify, sometimes neglect some factors; （6） Most researches lack great findings, some conclusions are even opposite.
文摘Editorial note： This was a speech delivered as a twentieth lecture of World Social Sciences Lectures at Fudan Institute for Advanced Study in Social Sciences （IAS-Fudan） on September 17, 2009. In this lecture, Joseph Raz discussed the role played by individual fights in the emerging new world order, as well as the associated intellectual diflficulties. Using the fight to education and the fight to health as illustrations, Raz reflected upon both the importance and necessity of individual rights in shaping the emerging new world order, where the traditional power actors at the international level should be duly held in check by individual fight-holders. To practice such claims, nonetheless, can lead to reckless activism and do much harm unless with certain institutions in place to impartially administer justice. 1kaz forcefully argued that such factors as of time, space and culture should be duly considered in laying the intellectual foundations for defining and implementing individual fights in the emerging new world order.
