Download or read book Causal Inference in Empirical Archival Financial Accounting Research written by Joachim Gassen and published by . This book was released on 2013 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study discusses the challenges and opportunities of establishing causal inference in empirical archival financial accounting research. Causal inference requires identification of a theoretically predicted causal mechanism in a research setting optimized to avoid endogenous causes and using a suitable statistical inference strategy. After briefly describing potential research design strategies, I analyze the frequency of causal studies published in leading business and economics journals. I identify causal studies by their abstract including an explicit reference to their causal nature and find that they are significantly more common in the areas of economics and finance compared to other business-oriented research disciplines like accounting. Also, the extent to which research designs are optimized for causal inference differs significantly between causal empirical archival studies in the area of financial accounting and finance. I discuss potential reasons for this gap and make some suggestions on how the demand for and supply of well-designed causal studies in the area of empirical archival financial accounting research might be increased.
Download or read book Causal Inferences in Capital Markets Research written by Iván Marinovic and published by . This book was released on 2016-08-03 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph promotes a broad interdisciplinary debate about causality and the role of causal inference in the social sciences. It allows researchers and Ph.D students in accounting/social sciences to acquire a deeper understanding of the notion of causality and the nature, limits, and scope of empirical research in the social sciences.
Download or read book Empirical Research in Accounting written by Ian D. Gow and published by . This book was released on 2024-11-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides the foundation for a course that takes PhD students in empirical accounting research from the very basics of statistics, data analysis, and causal inference up to the point at which they conduct their own research. Starting with foundations in statistics, econometrics, causal inference, and institutional knowledge of accounting and finance, the book moves on to an in-depth coverage of the core papers in capital market research. The latter half of the book examines contemporary approaches to research design and empirical analysis, including natural experiments, instrumental variables, fixed effects, difference-in-differences, regression discontinuity design, propensity-score matching, and machine learning. Readers of the book will develop deep data analysis skills using modern tools. Extensive replication and simulation analysis is included throughout. Key Features: Extensive coverage of empirical accounting research over more than 50 years. Integrated coverage of statistics and econometrics, institutional knowledge, and research design. Numerous replications and a dozen simulation analyses to immerse readers in papers and empirical analysis. All tables and figures in the book can be reproduced by readers using included code. Easy-to-use templates facilitate hands-on exercises and introduce reproduceable research concepts. (Solutions available to instructors.)
Download or read book Shock Based Causal Inference in Corporate Finance and Accounting Research written by Vladimir A. Atanasov and published by . This book was released on 2017 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study shock-based methods for credible causal inference in corporate finance research. We focus on corporate governance research, survey 13,461 papers published between 2001 and 2011 in 22 major accounting, economics, finance, law, and management journals; and identify 863 empirical studies in which corporate governance is associated with firm value or other characteristics. We classify the methods used in these studies and assess whether they support a causal link between corporate governance and firm value or another outcome. Only a stall minority of studies have convincing causal inference strategies. The convincing strategies largely rely on external shocks - usually from legal rules - often called “natural experiments”. We examine the 74 shock-based papers and provide a guide to shock-based research design, which stresses the common features across different designs and the value of using combined designs.
Download or read book Causal Inference in Accounting Research written by Ian D. Gow and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Usefulness to Investors and Creditors of Information Provided by Financial Reporting written by Paul A. Griffin and published by . This book was released on 1982 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Quantitative Data Analysis written by Willem Mertens and published by Springer. This book was released on 2016-09-29 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers postgraduate and early career researchers in accounting and information systems a guide to choosing, executing and reporting appropriate data analysis methods to answer their research questions. It provides readers with a basic understanding of the steps that each method involves, and of the facets of the analysis that require special attention. Rather than presenting an exhaustive overview of the methods or explaining them in detail, the book serves as a starting point for developing data analysis skills: it provides hands-on guidelines for conducting the most common analyses and reporting results, and includes pointers to more extensive resources. Comprehensive yet succinct, the book is brief and written in a language that everyone can understand - from students to those employed by organizations wanting to study the context in which they work. It also serves as a refresher for researchers who have learned data analysis techniques previously but who need a reminder for the specific study they are involved in.
Download or read book From Casual to Causal Inference in Accounting Research written by Charles F. Manski and published by . This book was released on 2016 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Attempts to promote a broad interdisciplinary debate about the notion of causality and the role of causal inference in the social sciences. Preface to Causality in the Social Sciences, a conference held in 2014 at Stanford Graduate School of Business.
Download or read book Usefulness to Investors and Creditors of Information Provide by Financial Reporting a Review of Empirical Accounting Research written by Financial Accounting Standards Board and published by . This book was released on 1982 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Accounting Research on Practice and Disclosure written by A. Rashad Abdel-Khalik and published by Durham, N.C. : Duke University Press. This book was released on 1978 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers from a symposium held at Duke University, Durham, N.C., on December 3 and 4, 1975.
Download or read book Case Studies and Causal Inference written by I. Rohlfing and published by Springer. This book was released on 2012-09-26 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: A discussion of the case study method which develops an integrative framework for causal inference in small-n research. This framework is applied to research design tasks such as case selection and process tracing. The book presents the basics, state-of-the-art and arguments for improving the case study method and empirical small-n research.
Download or read book Empirical Financial Accounting Research written by Willem Frederik Jan Buijink and published by . This book was released on 1992 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Towards a Design based Approach to Accounting Research written by Christian Leuz and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They document a growing number of studies using quasi-experimental methods and provide a critical perspective on this trend as well as the use of these methods in the accounting literature. In this discussion, I complement their review by broadening the perspective. I argue for a design-based approach to accounting research that shifts attention from methods to the entire research design. I also discuss why studies that aim to draw causal inferences are important, how these studies fit into the scientific process, and why assessing the strength of the research design is important when evaluating studies and aggregating research findings.
Download or read book Using Psychology Theories in Archival Financial Accounting Research written by Lisa Koonce and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Psychologists have studied human behavior for over a century and, as a result, have developed a robust set of theories regarding how people behave. Most financial accounting issues deal with matters of human behavior, such as the judgments and decisions of managers, investors, analysts, and auditors. Consequently, psychology offers a rich pool of theories from which financial accounting researchers can draw to motivate hypotheses and interpret results. Despite this, archival accounting researchers traditionally have relied almost solely on theories based in financial economics. We argue that two major obstacles to the use of psychology theories by archival researchers has been a lack of awareness about the theories that are available and when their use would be most productive. Our paper attempts to bridge this gap. Specifically, we describe a number of psychology theories that are applicable to financial accounting issues, lay out the circumstances where they may be especially useful to archival researchers, and provide a number of specific examples of how psychology theories provide new insights about financial accounting issues.
Download or read book Causal Inference written by Paul R. Rosenbaum and published by MIT Press. This book was released on 2023-04-04 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: A nontechnical guide to the basic ideas of modern causal inference, with illustrations from health, the economy, and public policy. Which of two antiviral drugs does the most to save people infected with Ebola virus? Does a daily glass of wine prolong or shorten life? Does winning the lottery make you more or less likely to go bankrupt? How do you identify genes that cause disease? Do unions raise wages? Do some antibiotics have lethal side effects? Does the Earned Income Tax Credit help people enter the workforce? Causal Inference provides a brief and nontechnical introduction to randomized experiments, propensity scores, natural experiments, instrumental variables, sensitivity analysis, and quasi-experimental devices. Ideas are illustrated with examples from medicine, epidemiology, economics and business, the social sciences, and public policy.
Download or read book Causal Inferences in Nonexperimental Research written by Hubert M. Blalock Jr. and published by UNC Press Books. This book was released on 2018-08-25 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taking an exploratory rather than a dogmatic approach to the problem, this book pulls together materials bearing on casual inference that are widely scattered in the philosophical, statistical, and social science literature. It is written in nonmathematical terms, and it is imaginative and sophisticated from both a theoretical and a statistical point of view. Originally published in 1964. A UNC Press Enduring Edition -- UNC Press Enduring Editions use the latest in digital technology to make available again books from our distinguished backlist that were previously out of print. These editions are published unaltered from the original, and are presented in affordable paperback formats, bringing readers both historical and cultural value.
Download or read book Gathering Data for Archival Field Survey and Experimental Accounting Research written by Robert J. Bloomfield and published by . This book was released on 2015 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured (“hand-collected”) archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers' choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data.
