6979 
7944近年来，文本信息逐渐成为国外会计实证研究的热点，许多学者开始致力于运用文本分析方法来解决会计与财务问题，并取得了众多有价值的研究成果。与之相比，国内的此类研究却相当缺乏。为了弥补国内研究的不足，本文对国外近十年来取得的研究成果进行了系统的梳理和述评。首先，系统阐述了会计文本信息的定义、特征及其测量方法；其次，从不同层面出发，总结并分析了会计文本信息的影响因素及其作用结果；再次，指出了现今国外研究中存在的不足。在此基础上，本文提出了一个未来研究的框架，分别从基础、引入、拓展三个方向来展望国内研究，具体包括如何构建适合中文会计语言的文本分析方法、国外现有理论与问题在我国的本土化检验以及在中国情境下可以拓展的独创性研究。
国外会计文本信息实证研究述评与展望
摘要
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引用本文
肖浩, 詹雷, 王征. 国外会计文本信息实证研究述评与展望[J]. 外国经济与管理, 2016, 38(9): 93–112.
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