On July 19, 2010, the world top journal JAR (Journal of Accounting Research) in accounting research field published the first paper from Chinese mainland scholar academic papers: “Association between Borrower and Lender State Ownership and Accounting Conservatism”. This article has pioneering significance of the thesis by our center Professor Hanwen Chen, Assistant Professor Yanyan Wang and two foreign coauthors jointly completed.
All the time, JAR（Journal of Accounting Research）,TAR（The Accounting Review）and JAE（Journal of Accounting and Economics）are all considered as the world's top three accounting journals, founded by the University of Chicago, the American Accounting Association, University of Rochester, respectively, which all have original requirements with a very high quality. Especially the JAR, which is quite arrogant or exclusive, open new era of world accounting empirical research, and always adhering to the aristocrats of the Chicago school, unfortunately until now there are no Chinese mainland scholars issuing research essay in the JAR. This paper can be said to be the first of the Chinese accounting field in the JAR.
