Liquor: Can they mean everything?

Quite occasionally I earned a chance to talk to Yin, a staff working in Ernst & Young.  After the accomplishment of the talk on some professional issues, we turn to the capability for liquors.  In fact, in the past few years, quite a lot of my friends and colleagues have tried to persuade me to improve my capability for this, while, I did very little improvement in this.... Read More

SNAI Lectures II: China Related Problems

继昨天的Joint Workshop之后,今天TJ Wong开始了会计学方面的讲授。同样的,他上午也讲授了大量的研究心得。不过相比Joseph,TJ的见解另有一番风味。我一直奇怪,为什么上财的实证研究会开始的如此之早。今天才知道,TJ在1996年就访问了上财,并开始指导上财的博士进行早期的实证研究。当时的上财也存在着广泛的讨论,是narrative还是positive。但是现在,人家已经不再讨论这个问题。positive的methodology已经成为了一种default,更多的,他们开始关注如何提升研究水平。不知道可不可以这么说呢?我在短短两年内,经历了中国会计研究的变迁,尽管我完全做不了很好的研究,更多的,我需要学习,跟我导师,跟我同门,跟我认识的北大清华上财的同行们。... Read More