从理论创新到方法突破：语言和视觉会计信息披露的实验研究综述

doi:10.19722/j.cnki.1008-7729.2019.0356

北京邮电大学学报(社科版) ›› 2020, Vol. 22 ›› Issue (1): 61-68.doi: 10.19722/j.cnki.1008-7729.2019.0356

从理论创新到方法突破：语言和视觉会计信息披露的实验研究综述

北京邮电大学经济管理学院，北京100876

收稿日期:2019-10-28 出版日期:2020-02-28
基金资助:
教育部人文社会科学研究规划基金项目（19YJA630020）；国家自然科学基金项目（71372193，71874018）

From Innovation in Theory to Breakthough to Method: Review of Experimental Studies on Language and Visual Accounting Information Disclosure

School of Economics and Management, Beijing University of Posts and Telecommunications, Beijing 100876, China

Received:2019-10-28 Online:2020-02-28

摘要/Abstract

摘要： 当前，会计信息中日益增多的语言和视觉信息备受关注，然而其难以量化和非理性化的特征，使得传统的档案数据实证研究方法在语言和视觉会计信息披露研究中陷入困境，促使实验研究成为该领域的热门话题。在对会计信息披露实验研究的基本理论进行归纳的基础上，从行为学实验和认知神经科学实验两个维度对比各类研究方法的优劣势，并梳理各类实验方法在语言和视觉会计信息披露研究中重点关注的领域及相关文献。最后，分析目前语言和视觉会计信息披露领域的实验研究存在的不足，并对未来发展提出建议。

关键词: 语言信息, 视觉信息, 理论创新, 行为学实验, 认知神经科学实验

Abstract: The increasing amount of language and visual information in accounting information has attracted much attention at present However, its characteristics of being difficult to quantify and irrational make the traditional empirical research method of financial data get into trouble in the research of language and visual accounting information disclosure, which makes experimental research become a hot topic in this field On the basis of summarizing the basic theories of experimental research on accounting information disclosure, the advantages and disadvantages of various research methods from the two dimensions of behavioral experiment and cognitive neuroscience experiment are compared, and the key areas and relevant literatures of various experimental methods in the research on language and visual accounting information disclosure are sorted out Finally, the deficiencies of experimental research in the field of language and visual accounting information disclosure are analyzed and suggestions for future development are put forward

Key words: language information, visual information, theoretical innovation, behavioral experiment, cognitive neuroscience experiment

中图分类号:

F275

高锦萍，李双承，万岩. 从理论创新到方法突破：语言和视觉会计信息披露的实验研究综述[J]. 北京邮电大学学报(社科版), 2020, 22(1): 61-68.

GAO Jin-ping, LI Shuang-cheng, WAN Yan. From Innovation in Theory to Breakthough to Method: Review of Experimental Studies on Language and Visual Accounting Information Disclosure[J]. JOURNAL OF BEIJING UNIVERSITY OF POSTS AND TELECOM, 2020, 22(1): 61-68.

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从理论创新到方法突破：语言和视觉会计信息披露的实验研究综述

From Innovation in Theory to Breakthough to Method: Review of Experimental Studies on Language and Visual Accounting Information Disclosure

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