QUANTITATIVE METHODS IN ACCOUNTING RESEARCH

• Authors: Marek Gruszczyński
• Languages of publication: EN

Abstracts

EN

Quantitative methods are in frequent use in modern accounting research. The evidence may be found e.g. in the journals like “Journal of Accounting Research”, “European Accounting Review”, “Review of Quantitative Finance and Accounting” or in the Accounting Research Network in SSRN base. Paper presents a brief survey of research areas and statistical-econometric approaches in accounting research. Particular reference goes to research on corporate disclosure. Methodological component of the paper includes remarks on the use of binary response models with choice-based and matched samples as well as comments on the sample selection approaches.

Keywords

EN

accounting research; corporate disclosure; binary response; choice-based samples; matched samples; sample selection.

• Publisher: Katedra Ekonometrii i Statystyki, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
• Journal: Metody Ilościowe w Badaniach Ekonomicznych
• Year: 2009
• Volume: 10
• Issue: 1
• Pages: 76-87

Contributors

author

Marek Gruszczyński

• Instytut Ekonometrii, SGH

References

• Advances of Quantitative Analysis of Finance and Accounting, ed. by C.-F. Lee vol. 1-6 (2004, 2005, 2006, 2006, 2007, 2008), World Scientific.
• Bushman R.M., Piotroski J.D., Smith A.J. (2004), What determines corporate transparency, Journal of Accounting Research, 42, no. 2, May 2004.
• Cram D.P., Karan V., Stuart I. (2007), Three threats to validity of choice-based and matched sample studies in accounting research, available at SSRN: http://ssrn.com/abstract=955031
• Francis and Lennox (2008), Selection models in accounting research, available at SSRN: http://ssrn.com/abstract=1120796
• Fülbier R.U., Sellhorn T. (2008), Approaches to accounting research – evidence from EAA Annual Congresses, available at SSRN: http://ssrn.com/abstract=985119
• Ge W., Whitmore G.A. (2009), Binary response and logistic regression in recent accounting research publications: a methodological note, Review of Quantitative Finance and Accounting, Vol. 33.
• Handbook of Management Accounting Research (2007), ed. by C.S. Chapman, Hopwood A.G., Shields M.D., Elsevier.
• Heckman (1979) The sample selection bias as a specification error, Econometrica, Vol. 47.
• Lopes A.B., de Alencar R.C. (2008), Disclosure and cost of equity capital in emerging markets: the Brazilian Case, available at SSRN: http://ssrn.com/abstract=1099900
• Maddala G.S. (1991), A perspective on the use of limited-dependent variables models in accounting research, The Accounting Review, vol. 66, No. 4 October 1991.
• Methodological Issues in Accounting Research, ed. by Z. Hoque (2006), Spiramus Press.