Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.
会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。
The study of accounting norms derives from empirical economics and normative economics, a division of economics.
会计规范研究源于经济学划分为实证经济学和规范经济学。
Empirical research method applied in the field of accounting study has enlivened the academic atmosphere, and enriched the achievements.
实证研究方法在我国会计研究领域的运用不仅活跃了会计研究的学术气氛，也丰富了会计研究的成果。
The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normal earnings and accounting empirical study.
国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
Finally, based on theoretical analysis and the result of empirical study, this paper gave relative advice in three levels, the enterprise itself, securities market and accounting standards.
最后，本文在理论分析和实证研究结论的基础上，从企业自身、证券市场和会计准则这三个层面上提出相关建议。
Through this study, new accounting standards can test the effectiveness of international coordination, international accounting standards for the practice of the process to provide empirical evidence.
通过本文的研究，可以检验新会计准则国际协调的效果，为会计准则国际化进程的实践问题提供经验证据。
The paper researches Chinese companies' accounting strategies responding to anti-dumping through the methods of normative study and empirical study.
本文采用规范研究与实证研究相结合的方法，对我国企业应对反倾销的会计策略问题进行了系统的研究。
Based upon the above reasons, a study using the methods both of theoretic analysis and empirical testing has been made on contractual motivations of multiple accounting policy choices.
基于上述原因，论文运用理论分析和实证检验相结合的方法探讨我国上市公司组合会计政策选择的契约动因。
This paper adopts the empirical method to study new accounting standards 'impact on earnings management that leaves in the different sectors.
本文即是采用实证的方法研究了新准则对不同行业上市公司盈余管理的影响。
The second, based on standardize research and empirical study, analyzes the influence of new debt restructurings accounting standard to listed companies in China deeply.
然后，以规范研究和实证研究相结合的方法，分析新《债务重组》准则对上市公司的影响。
At last, an empirical study tells us how to operate the human resources accounting under the guiding of the human resources accounting's theory.
最后，通过实证研究，论述了在人力资源会计理论指导下人力资源会计的实务操作方法。
Use both the accounting study and the case study method to evaluate financial performance of cross-border Merger and Acquisition, using empirical approach to make the result more precise.
同时，运用统计方法得出相对于描述性分析更为准确的结论，从而对海外并购财务绩效进行从整体到个体的客观综合评价。
Use both the accounting study and the case study method to evaluate financial performance of cross-border Merger and Acquisition, using empirical approach to make the result more precise.
同时，运用统计方法得出相对于描述性分析更为准确的结论，从而对海外并购财务绩效进行从整体到个体的客观综合评价。
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