试论实物期权及其在会计实证研究中的运用

实物期权是以实物资产为标的物的未来选择权。实物期权的思想目前已被西方的学者广泛地用于会计的 实证研究当中,然而国内却鲜有学者涉足这一领域。因此本文试就此做出简要的介绍,以期起到抛砖引玉的作用。

Real Option And Its Application in Empirical Accounting Research

Real option is a kind of future option whose basic asset is real materials. Recently, the principles of the real option have been widely used by western scholars in the empirical accounting research. But disappointedly, few Chinese researchers step into this area. So, this paper is dedicated to introduce the real option and its application in the empirical research and hopefully to stimulate some Chinese scholars to do some further researches.