archival是empirical的分支吗

cgaboyma · 发表于 2008-5-15 11:56:00

请问archival是从哪里找数据？empirical captial market是哪一类呢？有些困惑

ProfCPA · 发表于 2008-5-15 12:12:00

Archival and empirical are usually used interchangably in accounting research. Referred to the same thing.

Not sure whether my understanding is correct.

cgaboyma · 发表于 2008-5-15 14:35:00

谢谢大牛

wztt · 发表于 2008-5-15 15:23:00

以下是引用ProfCPA在2008-5-15 12:12:00的发言：

Archival and empirical are usually used interchangably in accounting research. Referred to the same thing.

Not sure whether my understanding is correct.

they are essentially the same

it's like behavioural and experimental......

[此贴子已经被作者于2008-5-15 15:23:24编辑过]

cgaboyma · 发表于 2008-5-15 16:16:00

今天看到国内的一篇实证综述说archival是empirical的分支

stevewu · 发表于 2008-5-16 21:41:00

In financial accounting, we usually use empirical and archival interchangably. But to my understanding empirical study is a broader concept which covers archival, experimental and some field (i.e., field empirical) research.

birdxxx · 发表于 2008-5-17 08:21:00

To my knowledge, any study involving data is called empirical , but only those involving second-hand data are called archival. (Not sure about accounting. I heard the above opinion in both management and information system. Probably also apply to marketing)

[此贴子已经被作者于2008-5-17 8:23:59编辑过]

wqdyc · 发表于 2008-5-19 23:30:00

Normative Research --> Positive Research; Empirical Research--> Theorical Research;

广义的实证会计研究 (empirical accounting research)也称为经验会计研究，主要包括以下五种方法:实验室实验 (laboratory experiments)、实地试验 (field ecperiments)、实地研究或案例研究 (field studies or case studies)、调查研究 (survey research)和档案研究 (archival research). 但狭义的实证会计研究 (survey research)多指档案研究 (archival research)。

有人认为(positive accounting research)只是档案研究 (archival research)的一个分支，研究范围比实证会计研究 (empirical accounting research)小得多，主要研究经理人员对会计政策的选择问题。

画线部分对吗? 感觉其实两者都是交叉的.怎么能说是其分支呢?

cgaboyma · 发表于 2008-5-20 09:13:00

多谢，请问ls我们如果从captial market取数据，那属于archival吗

ProfCPA · 发表于 2008-5-20 20:50:00

以下是引用wqdyc在2008-5-19 23:30:00的发言：

Normative Research --> Positive Research; Empirical Research--> Theorical Research;

广义的实证会计研究 (empirical accounting research)也称为经验会计研究，主要包括以下五种方法:实验室实验 (laboratory experiments)、实地试验 (field ecperiments)、实地研究或案例研究 (field studies or case studies)、调查研究 (survey research)和档案研究 (archival research). 但狭义的实证会计研究 (survey research)多指档案研究 (archival research)。

有人认为(positive accounting research)只是档案研究 (archival research)的一个分支，研究范围比实证会计研究 (empirical accounting research)小得多，主要研究经理人员对会计政策的选择问题。

画线部分对吗? 感觉其实两者都是交叉的.怎么能说是其分支呢?

这个广义定义有问题。一般大家说empirical accounting research都是狭义的，不会包括那些experimental research的。

划线部分对positive accouting research的定义也莫名其妙

archival是empirical的分支吗

archival是empirical的分支吗

所属分类: 商学院申请

正在浏览此版块的会员 ()