上财会计与财务研究方法论课件(李增泉教授).ppt

上财会计与财务研究方法论课件(李增泉教授).ppt

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1ResearchMethodologyandMethodinAccountingandFinanceLiZSUFE/2011引子：

独立董事的价值2010年度优秀独立董事证监会是否应该规定公司必证监会是否应该规定公司必须聘请独立董事？

须聘请独立董事？

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！

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