济南的冬天

应会计学术联盟和山东财经大学的小伙伴邀请,我于2016年12月初去山东走了一趟。山东是一个中国人都不会陌生的地方。这地方既诞生了孔子这样的名人,也诞生了梁山一百单八将这样的勇士,更是出了西门庆和潘金莲这一对“享誉海内外“的那啥Couple。除此以外,山东的饮食也是非常出名的,其中既有《宰相刘罗锅》中看到的煎饼卷大葱,也有《顶级厨师》节目中出现的九转大肠。而要说最最有名的,则是电视剧《大染坊》中的场景。著名文艺界吃货梁实秋老先生的《雅舍谈吃》中也提到了很多著名的鲁菜,其中包括最为著名但是现在已经难以见到的一道菜——油爆双脆。而我此次山东之行,则是负担着学术交流和吃的双重使命。... Read More

随笔:再论会计研究

近日论坛上朱老师的一篇关于中山大学岭南学院科研考评机制的文章炒得火热。其中心大意就是这个制度对于老教授们来说不太公平。因为新的制度调低了一些所谓党报和易操控的期刊的对应级别,同时提高了一些新兴期刊的档次,如北大光华的《中国会计评论》,清华和香港合办的《中国会计与财务研究》(谢谢Rainer指出的错误)等。事实上,朱老师可能有所不知,这两本期刊由于一直没有刊号,且要求严格的实证,并没有进入很多学校科研处的考评范围之内。论其质量,其实这两本杂志绝不逊于会计学的几本中文顶级期刊。与其所陈述的内容相反,对大多数中青年学者而言,这次的改革反而是人心所向的。这个改革,虽然其贡献肯定不能与几十年前拨乱反正去比较,但对该学院的科研却也是一种十足的进步。只是,像朱老师这样的老一辈学者就成了改革的牺牲品。... Read More

读博之困:到底什么是研究?

这篇文章我构思了很久,也想了很久,是否要写。因为这个话题非常敏感。其敏感何在?我的朋友圈里大多数都是科研人员和潜在科研人员。在这个圈子里混,最核心的哲学就是少说多做。因为一旦犯众怒,轻则众叛亲离,重则性命不保。因为这文章我要讲的就是我对于研究的一些看法。其核心就在于,到底什么样的研究才是我所向往的研究和我所理解的真正的学术研究。考虑到我只是个博士中的Loser,这个文章估计会招来一堆白眼和砖块,本人在此声明:此文章不代表个人观点,乃混沌饥饿时所作。... Read More

Words for Spring Festival, 2011: English Version

There are two reasons that eventually promote me writing this post in English, even though I have published one with similar topic in Chinese some hours ago. The first reason is a kind suggestion from Justin, both my colleague and good friend, says that he can hardly understand what I said on the blog since they are mainly in Chinese, the other reason, however, is on myself. I find my writing skills in English is declining very greatly in past few months, and I wonder, it is time for a practice now.... Read More

PhD Entrance Exams at SYSU: A Conclusion

The PhD entrance exams for Sun Yat-sen University have eventually been accomplished, no matter how the result would be. The questions appeared on the subject of corporate are a bit easier, but due to a long trip from Guangzhou to Suzhou, I have mostly forgotten them. But there is one lesson that you should take if you are to be a player of such exams in 2011 or later. That is, paying adequate attention on econometrics, not only its usage, but also its fundamental knowledge.... Read More

Some Words for The Chinese New Year of 2010

Time has been passed over the 12:00 point and now it is the last day of the 2009 and we are welcoming the first day of the new year, according to the traditional calendar of China. Just like the westerners are caring much on the Christmas and New Year’s day, that the Chinese have paid adequate attention to this festival for thousands of years. However, the Chinese New Year is a bit different from the others. More precisely, I find no feeling that I am welcoming an important festival. Instead, I have received some unexpected gifts for my coming new year.... Read More

Some Tips for Rookie Empirical Researchers

image 最近大家都开始做毕业论文了。鉴于现在国内外的学术潮流,大家都开始做实证了。哎,说实话,我们80后这一代可真是累,穿衣服、吃饭、看书什么都要赶时髦,甚至连现在这“人人得而诛之”的毕业论文都开始给我们找麻烦。您说洋洋洒洒数万字的规范研究有什么不好,既可以天马行空,也可以写的很潇洒。若有哪位牛人从小熟读唐诗宋词、楚辞汉赋,此时论文写作便是该君最为得意的时候。可惜,古人云,天有不测风云,今人曰,研究有风险,如今实证研究大行其道,不做点实证研究,毕业论文不放几个表格,不放几张统计图,不去写上一些数学模型,如何能一讨恩师的“芳心”?... Read More

THFD: Free Lunch for Researchers

image It is widely acknowledge for the researchers on finance and accounting as well as related fields that the access to the data for their researches are undoubtedly essential. Unlike the traditional research framework that our predecessors did in 1950s and earlier, when narrative researches are mainstreams, the research nowadays, defined as contemporary researches in most literatures, are taking great preference on analytical methods and quantitative analysis. For researchers in China, especially for the fields of accounting and finance, empirical research is very popular these days. While, the data for these researchers who are conducting empirical researches means a lot, because they can directly decide the availability of a proposed research. ... Read More

Accounting Research in China: Graduate Students

It has been approximately two years since the very first touch on the contemporary research of accounting through a talk to my present tutor, Prof. Wang, a young scholar. Until then I found the existence of a new methodology called “Empirical Research”, a kind of methodology that adapts the data from the capital market for some test on the conclusions from other kind of papers, usually analytical ones in US and narrative ones in China. But the popularity of such methodology apparent brings the students of accounting, like us, great challenge with following reasons: ... Read More