会计研究方向说明：近场与远场【外文翻译】

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1、外文翻译原文DirectionsinAccountingResearch:NEARandFARMaterialSource:StanfordUniversityAuthor:WilliamH.BeaverThepurposeoftheseremarksistocommentondirectionsinaccountingresearch:NEAR(Not-soEarlyAccountingResearch)andFAR(FutureAccountingResearch),focusingoncapitalmarketresearch.Thetopicprovide

2、sanopportunitytosynthesizerecentresearchtrendsandtospeculateonwhicharelikelytocontinueandwhy.Asisoftentbecase,thereasonsgivenforexpectingcertaintrendstocontinuecanbemoreinformativethanwhethertheyturnouttobeaccurate.Mycommentsfocusonthreeareas.First,Ireviewtheforcesthathaveinfluencedac

3、countingresearchoverthelast25years.Second,aportionofNEARdirectionsisreviewedusingtwopersonalfocalpoints—thesetofresearchpapersdiscussedintheaccountingsecuritypriceresearchseminaratStanfordandthesetofresearchpapersthatconstitutemycurrentresearchinterests.Third,Idiscussthemajorcharacter

4、isticsofFARdirections,includingingredientswhichtendtoleadtogoodaccountingresearch,thebenefitsofgenercversuscontextualresearch,andfinallytheroleof"wildcard"factors.Foreaseofdiscussion,theforceshistoricallyaffectingaccountingresearcharedividedintoexogenousandendogenousfactors.Iconsidert

5、hreeexogenousfactorsthatarise"outside"oftheinfluenceoftheaccountingacademiccommunity.ExogenousFactorsThefirstfactorisapplicationsfromotherdisciplines.Finance,informationeconomicsandbehavioralscienceshavesignificantlyinfluencedaccountingresearch.Thisforceislikelytocontinuetoaffectfutur

6、eaccountingresearch.However,itisnotobviouswhereandwhenthenext"shock"willarrive.Whiletherehavenotheenrecentmajorshiftsinaccountingresearchoftheorderofmagnitudethatoccurred25yearsago,accountingresearchhasnotidlywaitedforsomerelateddisciplinetosupplythenextinfusionofinsight.Asecondsource

7、ofillustrationsoftherecenttrend.sinaccountingresearchisresearchprojectsinprogress.Theyare;(1)thepricingofdiscretionaryallowanceforloanlossesinbanks,(2)thevalue-relevanceofSFASNo.107fairvaluedisclosures,(3)theprice-earningsrelation,asimultaneousequationsapproach,(4)therelativeimportanc

8、eofth