CAJ | 학술논문

本文以中文A类期刊《经济研究》（ERJ）、国际A类期刊《会计与经济学期刊》（JAE），以及国际B类期刊《会计与公共政策期刊》（JAPP）发表的公司财务与会计领域实证研究论文作为分析对象，从研究贡献、制度背景、假设与回归模型、样本期间长度、实证分析可靠性、内生性控制、稳健性检验等多个质量特征角度，对比了中外期刊公司财务与会计研究的质量。分析结果表明，就财会类研究质量而言，国际A类期刊JAE的研究质量显著高于中文A类期刊《经济研究》，但《经济研究》与国际B类期刊JAPP在研究质量上并不存在显著差异。本文的分析结论对于评价我国学者的科研质量、师资评聘和晋升等具有一定的参考意义。
본문이중문A류기간《경제연구》（ERJ）、국제A류기간《회계여경제학기간》（JAE），이급국제B류기간《회계여공공정책기간》（JAPP）발표적공사재무여회계영역실증연구논문작위분석대상，종연구공헌、제도배경、가설여회귀모형、양본기간장도、실증분석가고성、내생성공제、은건성검험등다개질량특정각도，대비료중외기간공사재무여회계연구적질량。분석결과표명，취재회류연구질량이언，국제A류기간JAE적연구질량현저고우중문A류기간《경제연구》，단《경제연구》여국제B류기간JAPP재연구질량상병불존재현저차이。본문적분석결론대우평개아국학자적과연질량、사자평빙화진승등구유일정적삼고의의。
This paper compares the quality of corporate finance and accounting papers published on Chinese A-level journal “Economic Research Journal”(ERJ), international A-level journal“Journal of Accounting and Economics” (JAE), and international B-level journal “Journal of Accounting and Public Policy”(JAPP), from the perspectives of research contributions, institutional background, the number of assumptions and regression models, sample periods, the reliability of empirical analysis, endogeneity control, robustness test, etc. We find that the quality of papers published on ERJ is significantly inferior to that on JAE. Furthermore, the difference in research quality between ERJ and JAPP is not significant. The conclusion is of great reference value for the evaluation of research quality, the employment of teachers, and their promotion.