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 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 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 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 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 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 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 Beyond P written by Sanjay Kallapur and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the limitations of p-values are well known, researchers continue to (mis)use them for lack of awareness of the alternatives. This monograph comprehensively explains the process of scientific inference, of which the p-value is just one component. The inference process is broader, consisting of research topic choice, assessing prior odds of the tested theory, choosing research designs having high diagnostic ability, and interpreting the results. The process follows the Bayesian scheme of inference, although its elements are not quantified numerically. The best researchers have always followed this process. Aimed at Ph.D. students and rising scholars, the monograph presents the issues in a non-technical language, with plenty of examples from accounting and other disciplines. It helps scholars to choose and motivate their research topic, identify better research designs, and communicate their findings. Technical topics covered include well-known ones such as confidence intervals, as well as less-well-known ones such as Bayesianized p-values, false discovery rates, and hierarchical Bayesian models. They are presented in a non-technical manner, with applications. All computer code used is available online. Qualitative topics covered include how to choose research topics and designs, and write the paper like a story. The monograph urges researchers to choose settings with a high signal-to-noise ratio, rather than get statistical power through large samples. The monograph's call to return to basics is expected to make research more pleasurable as well as more insightful, and more relevant to practice.
Download or read book Influential Observations and Inference in Accounting Research written by Andrew J. Leone and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Download or read book Causal Inferences in Nonexperimental Research written by Hubert Morse Blalock and published by . This book was released on 1972 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Elements of Causal Inference written by Jonas Peters and published by MIT Press. This book was released on 2017-11-29 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise and self-contained introduction to causal inference, increasingly important in data science and machine learning. The mathematization of causality is a relatively recent development, and has become increasingly important in data science and machine learning. This book offers a self-contained and concise introduction to causal models and how to learn them from data. After explaining the need for causal models and discussing some of the principles underlying causal inference, the book teaches readers how to use causal models: how to compute intervention distributions, how to infer causal models from observational and interventional data, and how causal ideas could be exploited for classical machine learning problems. All of these topics are discussed first in terms of two variables and then in the more general multivariate case. The bivariate case turns out to be a particularly hard problem for causal learning because there are no conditional independences as used by classical methods for solving multivariate cases. The authors consider analyzing statistical asymmetries between cause and effect to be highly instructive, and they report on their decade of intensive research into this problem. The book is accessible to readers with a background in machine learning or statistics, and can be used in graduate courses or as a reference for researchers. The text includes code snippets that can be copied and pasted, exercises, and an appendix with a summary of the most important technical concepts.
Download or read book Causal Inferences in Nonexperimental Research written by and published by . This book was released on 1972 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Special Issue on Causal Inferences in Capital Markets Research written by 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 Causal Inferences in Nonexperimental Research written by Hubert M. Blalock and published by . This book was released on 1961 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dosage Form Design Parameters written by and published by Academic Press. This book was released on 2018-07-25 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dosage Form Design Parameters, Volume II, examines the history and current state of the field within the pharmaceutical sciences, presenting key developments. Content includes drug development issues, the scale up of formulations, regulatory issues, intellectual property, solid state properties and polymorphism. Written by experts in the field, this volume in the Advances in Pharmaceutical Product Development and Research series deepens our understanding of dosage form design parameters. Chapters delve into a particular aspect of this fundamental field, covering principles, methodologies and the technologies employed by pharmaceutical scientists. In addition, the book contains a comprehensive examination suitable for researchers and advanced students working in pharmaceuticals, cosmetics, biotechnology and related industries. Examines the history and recent developments in drug dosage forms for pharmaceutical sciences Focuses on physicochemical aspects, prefomulation solid state properties and polymorphism Contains extensive references for further discovery and learning that are appropriate for advanced undergraduates, graduate students and those interested in drug dosage design
