如何进行会计学术研究(PPT).ppt

文档介绍：如何进行会计学术研究
李晓慧

中央财经大学会计学院
E-Mail :hui811@
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一、研究思路
(一)研究的框架
Country Institutions
The legal system (the court and the law)
The government (regulations, public sector governance)
The society (religion, ideology, custom, social norm)
Markets
Product, labor, manager, raw material, financial capital
Firms
Firm boundary (vertical integration, diversification)
Ownership and control structures
Governance structures
(accounting, boards of directors,
pensation, reputation mechanisms)
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(二)理论基础
独立审计准则体系
Economics of
Property Rights
Economics of
Transaction Costs
Agency Theory
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、交易成本
(1)The Problem of Social Cost (Coase ,1960)
(2)The Exchange and Enforcement of Property Rights(Demsetz, 1964)
(3)Toward A Theory of Property Rights (Demsetz, 1967)
(4)Some Economics of Property Rights (Alchian, 1965)
、代理成本、公司治理
(1)The Nature of the Firm (Coase, 1937)
(2)Klein, Crawford, and Alchian (1978)
(3)Transaction costs and the governance of contractual relations (Williamson, 1979)
(4)Contracting systems (eil, 1974)
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(5)Production, Information Costs, and Economics anization. (Alchian and Demsetz ,AER 1972. )
(6)Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. (Jensen and Meckling. JFE, 1976 )

(1)The Quality of Accruals and Earnings: the Role of Accrual Estimation Errors( Dechow and Dichev..The Accounting Review 2002 )
(2)Investor Protection and Earnings Management: International Investigation.( Leuz, Nanda, and Wysocki. Journal of Financial Economics 2003 )
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(3)The Information Content of Stock Market: Why do Emerging Markets Have Synchronous Price Movements? (Morck, Yeung, and Yu. Journal of Financial Economics 2000 )
(会计)的理论
(1)Barberis,Shleifer和Vishny(1998)的BSV模型
BSV模型假设上市公司盈余遵循随机游走过程,然而投资者在预测盈余时却认为盈余存在两种变化模式。
(2)Deniel,Hirshleifer和Subrahmanyam(1998)的DHS模型
(3)Hong和Stein(1999)的统一理论模型
统一理论模型则假设市场包含两种类型的“有限理性的”投资者
信息对称与信息不对称
完全理性、有限理性和非理性
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(三)研究的“六字诀”
1、言之有题(Topic)
2、言之有理(Theory)
3、言之有法(Methodology)
4、言