实证会计的方法论基础与批判●刘峰【编者按】研究方法是会计学术研究中一个值得重视的领域，方法是否适当、科学，直接影响科研的成败和质量。实证会计研究是近年来在国际会计界比较流行的相对于规范研究的一种研究方法，引起了我国会计界的关注和尝试。本期集中刊登了几... Methodological Foundation and Critique of Empirical Accounting ● Liu Feng [Editor’s note] Research methods are a field worthy of attention in accounting academic research. Whether the method is appropriate or not, science directly affects the success and quality of scientific research. Empirical accounting research in recent years in the international accounting industry is more popular relative to the normative research method, which aroused the concern and try our accounting profession. This issue focused on a few published ...