论文部分内容阅读
“在过去３０年中，没有任何一篇会计学论文象本文那样在会计研究的发展中产生如此重要的影响”。这是美国会计学会在 １９８６年授予菲利普·布朗教授和瑞·鲍尔教授会计学术论文杰出贡献奖时对他们的 １９６８年研究成果的评价。在《实证会计理论》一书中，美国会计学家瓦茨
“None of the accounting papers of the past 30 years have had such a significant impact on the development of accounting research as this article has done.” This is an assessment of their findings of the 1968 study by the American Accounting Association in awarding Professor Philip Brown and Professor Paul Bauer the Disciplinary Outstanding Academic Paper Award in 1986. In “Empirical Accounting Theory,” a book, American accounting watts Watts