The Present Situation of Empirical Accounting Research in China and Its Gap with Foreign Countries

DOI

10.2991/icmesd-17.2017.92How to use a DOI?

Keywords

Research method , Empirical research, Empirical accounting.

Abstract

An empirical study of accounting have already entered China for more than 20 years, but the real substantive research is the recent ten years, and in the process of empirical accounting in different stages have different views. This article through to 2006 to 2016 this period of empirical accounting paper retrieval analysis, change and development, the number of changes through the research and use of indicators analyzed one by one, and will study comparing with Western empirical accounting in China, analysis of the differences and reasons of difference.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Wei-Hua Zhang
PY  - 2017/05
DA  - 2017/05
TI  - The Present Situation of Empirical Accounting Research in China and Its Gap with Foreign Countries
BT  - Proceedings of the 3rd Annual International Conference on Management, Economics and Social Development (ICMESD 17)
PB  - Atlantis Press
SP  - 508
EP  - 513
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-17.2017.92
DO  - 10.2991/icmesd-17.2017.92
ID  - Zhang2017/05
ER  -