Empirical Test of Accounting Earnings Cash Flow and Stock Price Behavior

The author discusses the basic concepts of normative accounting research and empirical accounting research, compares and analyzes the advantages and disadvantages of the two research methods, proposes that it should be an inexorable trend to combine the two research methods to make up each other's deficiencies.

论述了规范会计研究和实证会计研究的基本概念，对两种理论研究方法的优缺点进行了比较分析，并提出了两者结合、取长补短的会计理论研究的必然趋势。

互联网摘选

This paper expounds the connotation of the empirical accounting, and points out the merits and limitations of the empirical accounting study and its developing prospects in China, providing some beneficial inspirations for the empirical accounting study in China.

阐述了实证会计研究的含义，并指出了实证会计研究的优点和局限性及其在我国的发展前景，旨在为我国开展实征会计研究提供一些有益的启示。

互联网摘选

Secondly, the author also summarizes the development of the capital structure theory of modern finance in recent three decades and the related studies of empirical accounting research in recent two decades and verifies her opinions above.

进而运用归纳法，通过概括现代财务学资本结构理论近30年来的发展以及近20年来实证会计的有关研究成果，证实剩余权益论观点的正确性。

互联网摘选

Earnings management, being as an emphasis of the empirical accounting researches nowadays, has an increasingly significant influence on the stakeholders of listed companies as well as on the capital market.

盈余管理，作为当今实证会计的研究重点之一，其对于上市公司利益相关者以及资本市场的影响已日益趋显。

互联网摘选

Recently, the principles of the real option have been widely used by western scholars in the empirical accounting research. But disappointedly, few Chinese researchers step into this area.

实物期权的思想目前已被西方的学者广泛地用于会计的实证研究当中，然而国内却鲜有学者涉足这一领域。

互联网摘选

Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.

会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。

互联网摘选

The theory of Characteristic agriculture is analysed and an empirical accounting research on how to construct regional Characteristic agriculture is made.

本文以特色农业立题，对特色农业的理论进行分析和对如何构建区域特色农业进行实证研究。

互联网摘选

Real Option And Its Application in Empirical Accounting Research

试论实物期权及其在会计实证研究中的运用

互联网摘选

First of all, we summarize former scholars' theory and empirical test results on mergers and acquisitions, especially the research results for M& A performance evaluation of the event study method and accounting method.

首先，我们对之前学者关于企业并购的理论研究和实证检验成果进行概括和总结，重点总结了国内外学者对于企业并购绩效评价的事件研究法和会计研究法的研究成果。

互联网摘选

In the further we use the empirical analysis on both the market response and company operation performance through the transferring of corporate control by the methods of event study, accounting study and factor regressive analysis and in this way we confirm our assumption.

接着我们用事件研究法、会计研究法以及回归分析方法对我国控制权转移的市场反应、目标公司绩效变化进行了实证分析，并证实了本文假设。

互联网摘选

It is necessary to discuss the accounting theoretical framework of a specific event for perfecting accounting theory, setting specific accounting standards and developing accounting practice.

探讨具体事项的会计理论框架对完善会计理论、指导具体会计准则建设和实务发展十分必要。

互联网摘选

This amount, the market value at the time of the purchase, is the basis fro recording the event in the accounting records.

这个合计（当时饿市场购买价）是会计记录上记录这一事件的基础。

互联网摘选

The revision of Accounting Law is a great event in the accounting reform of our country.

《会计法》的修订是我国会计改革的一件大事。

互联网摘选

The event set up accounting information for decision-making usefulness of extensive controversy.

这一事件引起了对会计信息决策有用性的广泛争论。

互联网摘选

With the economic environment changes and popularization of e-commerce, the Business Event Driven Accounting Info system based on Data Warehouse can embed collection, memory, processing, transmission of the accounting info in the business processing system from which it directly works out the desired business info.

随着经济环境的变化和电子商务的普及和应用，基于数据仓库的业务事件驱动型会计信息系统将会计信息的采集、存储、处理、传输嵌入到业务处理系统中，由业务数据直接导出会计信息。

互联网摘选

Article 14 For the occurrence of an accounting event, accounting documents sufficient to prove such occurrence shall be obtained or given.

第14条会计事项之发生，均应取得或给与足以证明之会计凭证。

互联网摘选

Business Event Driven Accounting Info System Based on Data Warehouse

基于数据仓库的业务事件驱动型会计信息系统研究

互联网摘选

Chapter 4 present a process management and control model according to the mechanism of message and event accounting for the flexibility and coupling of the system after analyzing the characteristics of business process and the defects of the current process management systems.

第四章在分析了敏捷供应链下的业务过程特点和递阶控制的缺点之后，考虑到系统的柔性和耦合度提出了基于消息事件的过程监控模型。

互联网摘选

Event Accounting: the Direction of Finacial Accounting College& university memorabilia recordation methods

高校大事记记载方法

互联网摘选

The key for the design of the event accounting management information system is the event credence design.

事项凭证的设计是事项会计管理信息系统设计的关键。

互联网摘选