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analysis methodology of positive accounting review（分析方法积极的会计审核）.doc

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analysis methodology of positive accounting review（分析方法积极的会计审核）

Analysis Methodology of Positive Accounting Review Since the mid-1960s, the Western capital markets and finance the improvement, the development of positive economics, promote interdisciplinary accounting research. To Ball and Brown (Rav Ball amp; Philip Brown) was published in 1968, ‘Accounting Research magazinegt;gt; article on ‘experience in evaluation of accounting income data’ as the beginning of a series of focus on research methods and accounting practices of the empirical capital market research accounting literature greatly promoted the development of accounting theory and innovation on the one hand, William H ?than Dover (William H. Beaver), McNeil C ?Jason (Michael c.Jensen), Ross L Watts (Ross L Watts), Jerrold L Zimmerman (Jerold L Zimmerman), Stephen A ?Zeff (stephen A. Zeff) and other empirical accounting research, making the positive accounting theory can be quickly formed and perfected, and become the mainstream of accounting research, on the other hand, some academic scholars of positive accounting theory The novelty of the research methods and research methodology was questioned, Charles Christensen (Charles Chfistenson) is Rochester School of empirical accounting research methodology to criticize one of the academics. 1983, he was in the United States lt;lt;Accounting Reviewgt; gt; published a paper entitled ‘Positive Accounting Methodology (The Methodology ofPositive Accounting, hereinafter referred to as lt;lt;Methodologygt;gt;),’ the article, the methodology of empirical accounting research conducted comments on this article aims to review the methodology of empirical accounting research, explore the science of accounting research methods, theoretical and empirical research and normative theory have a clear understanding. First, the author and the literature structure (a) author Charles Christensen (CharlesChristenson) is a professor at Harvard Business School, Cornell University in industrial and labor relations degree in 1954 from H