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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, which originated in the 1960s and became mainstream in the 1980s, is a widely used research method in contemporary accounting research. This article summarizes the standard paradigm of empirical accounting research methods and research directions in our country.