上财会计与财务研究方法论课件(李增泉教授)PPT课件下载推荐.ppt
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上财会计与财务研究方法论课件(李增泉教授)PPT课件下载推荐.ppt
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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他们真的很厉害?
他们真的很厉害?
可以抑制掏空、提供咨询、可以抑制掏空、提供咨询、扶贫教授、保护官员?
扶贫教授、保护官员?
答案好像是唯一的!
推理可信吗?
事实可靠吗?
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。
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)该发现可该发现可以说明独以说明独立董事的立董事的价值吗?
价值吗?
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7PartI:
Methodology8Chap1:
ThePhilosophyoffinanceandaccountingresearch9ResearchProgressTheResearchProgressThestatementoftheresearchproblemorissuetobeinvestigated,orthetheoreticalexplanationtobetestedThetranslationoftheabstractideasinthistheoreticalexplanationintoconcrete,explicitlyidentifiableideasThedevelopmentofmeasuresoftheimportantvariablesinthetheoreticalexplanation10ThedevelopmentofaresearchdesigntoguidetheinquiryintotheresearchproblemThecollectionoftheresearchdataTheanalysisofthisinformationinthecontextoftheproposedexplanationTheinterpretationoftheinformation,orintegrationofthefindingsoftheresearchwiththeexistingknowledgebase11SomeissuesonphilosophyWhatisresearch?
Researchisaprocessofintellectualdiscovery,whichhasthepotentialtotransformourknowledgeandunderstandingoftheworldaroundus.ResearchmethodologicalvariedwithsuchassumptionsaboutThenatureofrealityTheroleoftheoryThesignificanceofempiricalexperimentationWhyisresearchmethodologyimportant?
Whenapieceofresearchischaracterizedbypoortechnique,acriticmayarguethattheresearchisdefective,weakormisapplied,however,whenamethodologicaldisputeisinvolvedtheresearchissimplylabeledasnonsensical”.12Researchinaccountingandfinanceisgenerallyacceptedasbeingsocialscientific,asappropriatestandardsofscientificenquiryareappliedtosocialissuesratherthannaturalphenomena,whichistakentobethedomainofthenaturalsciencesandofphysicsinparticularThesocialscientificisseriousaffectedbyDualitywithinwesternthoughtRealitycouldbecharacterizedbyoppositesThereisanessentialdualityinallthings13IndividualsubjectknowledgebeliefsperceptionsappearancereasonExternalobject14EpistmologyorwhatisknowledgeEmpiricismandrationalism:
thesourceofknowledgeSocrateandPlatoVs.Aristotle|Descartes,HegelandMarxVs.NewtonTraditionally,classicalempiricistsacceptedthatCertaintyofbeliefinwhatweknowcanonlybeapproachedthroughperceptionUltimatelyallknowledgeisderivedfromperceptionthroughoursensesIntherealmofdiscoursestatementsareeithertrueorfalsebecauseofthewaytheworldisorbecauseofsomeformalpropertiesofthelanguageweused15Realismversusidealism:
ontologyofwhatweknowRealismsholdthatrealitysubsistswithinobjects;
idealistsholdthatitexistswithinthemindofthesubjectHumeVs.BerkeleyKant:
TranscendentalidealismThereisanobjectiveworldorexperiencewhichwerelateandultimatelytestourclaimstoknowledgeofwhatistrueorfalsewecanknowthembytheapplicationofcertaintranscendentprinciplesrelativism16LogicalpositivismandinstrumentalismLinguisticderivativeofempiricismwheretheworldofmeaningfuldiscoursediscontrolledbyaparticularvarietyofthecorrespondencetheoryoftruthHoldthat:
Truebeliefisgroundedinwhatweperceiveandthatwhatweperceiveisderivedfromavalue-free,independentrealityMeaningfulstatementsareonlythosewhichcan,inprincipleatleast,beverifiedbyappealtoobservation17TwodifficultiesThevalidityoftheverificationprincipleitselfGenerallawsandtheoreticaltermsInstrumentalismTherealismofgiventheoreticaltermsisquiteirrelevantindeterminingthevalidityofanytheoreticalconstructionsderivedfromthemorinwhichtheyareembedded.E.g.,Thefactthatatheoryisunrealisquiteirrelevantprovidedthatitworksinpractice.Friedman(1953)Falsificationism(Popper,1959)Anystatementwhichcannotbedemonstratedtobefalseismeaninglessandanytheorywhichcantbefalsifiedisdevoidofempiricalcontent18PositiveeconomicsFriedman(1953)Alchian(1950)张五常(2001)HolthausenaandWatts(2001)Uncertainty,EvolutionandEconomicTheoryArmenA.AlchianInJournalofPoliticalEconomy58,no.3(June1950):
211-221OutlineInthispaper,AlchiansuggestsanapproachThisapproachembodiestheprinciplesofbiologicalevolutionandnaturalselectionbyinterpretingtheeconomicsystemasanadoptivemechanismwhichchoosesamongexploratoryactionsgeneratebytheadaptivepursuitofsuccessorprofitThismodificationincorporateincompleteinformationanduncertainforesightasaxioms,butdispensewithprofitmaximization,anddoesnotrelyonthepredictableindividualbehaviorThemethodofuse,ratherthantheusefulness,ofeconomictoolsandconceptsisaffectedbythismodification“ProfitMaximization”IsNotAGuideToActionCurrenteconomicanalysisofeconomicbehaviorreliesheavilyondecisionsmadebyrationalunitscustomarilyassumedtobeseekingperfectlyoptimalsituations(eg.Profitmaximizationorutilitymaximization).Attacksonthismethodologyarewidespread,butonlyTintnersattackhasbeenreallydamaging.Hedeniesthatprofitmaximizationevenmakesnosenseunderuncertaintybecauseunderuncertaintyeachactionthatmaybechosenisidentifiedwithadistributionofpotentialoutcomes,notwithauniqueoutcome.UsingoptimumdistributionasasubstitutionstillpostulateamodecontainingcertaintySuccessIsBa
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- 财会 财务 研究 方法论 课件 李增泉 教授