上财会计与财务研究方法论李增泉教授课件

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– The development of a research design to guide the inquiry into the research problem
– The collection of the research data
– The analysis of this information in the context of the proposed explanation
– Research methodological varied with such assumptions about
• The nature of reality • The role of theory • The significance of empirical experimentation
– The interpretation of the information, or integration of the findings of the research with the existing knowledge base
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Some issues on philosophy
• Why is research methodology important?
– When a piece of research is characterized by poor technique, a critic may argue that the research is defective, weak or misapplied, however, when a methodological dispute is involved the research is simply labeled as ‘nonsensical”.
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Part I: Methodology
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Chap 1: The Philosophy of finance and accounting research
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Research Progress
• The Research Progress
– The statement of the research problem or issue to be investigated, or the theoretical explanation to be tested
该发现可 以说明独 立董事的 价值吗？
疑问1：有其他解释吗？
疑问2：穷尽了任何公司的任何时点吗？
疑问3：事实可信吗？（何谓公司价值）
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以上例子中的方法论问题
• 研究问题：实证性命题（是什么？为什么 ）与规范性命题（怎么办？）
• 检验方法：推理与感知、归纳与演绎 • 计量方法：内生性
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Research Methodology and Method in Accounting and Finance
Li Zengquan
SUFE/2011
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引子：独立董事的价值
2010年度优秀独立董事
证监会是否应该规定公司必 须聘请独立董事？
✓能够监督内部人 ✓能够为公司提供咨询 ✓能够降低监管部门的责任 ✓能够为会计教授提供赚钱机会
– The translation of the abstract ideas in this theoretical explanation into concrete, explicitly identifiable ideas
– The development of measures of the important variables in the theoretical explanation
• What is research?
– Research is a process of intellectual discovery, which has the potential to transform our knowledge and understanding of the world around us.
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Biblioteka Baidu
• Research in accounting and finance is generally accepted as being social scientific, as appropriate standards of scientific enquiry are applied to social issues rather than natural phenomena, which is taken to be the domain of the natural sciences and of physics in particular
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Individual subject knowledge beliefs
perceptions appearance
reason
External object
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• Epistmology or what is knowledge
✓不能够监督内部人 ✓不能够为公司提供咨询 ✓不能够降低监管部门的责任 ✓不能够为会计教授提供赚钱机会
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他们真的很厉害？
可以抑制掏空、提供咨询、 扶贫教授、保护官员？
答案好像是唯一的！
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推理可信吗？
事实可靠吗？
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以独立董事为例
有人发现，独立董事越多 （比例或人数，或有/没有 ）的公司，价值（会计指 标或股价指标）越高。
• The social scientific is serious affected by Duality within western thought
– Reality could be characterized by opposites
– There is an essential duality in all things