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。
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