Fixed-Effects in Empirical Accounting Research

2015 ◽  
Author(s):  
Eli Amir ◽  
Jose M. Carabias ◽  
Jonathan Jona ◽  
Gilad Livne
Keyword(s):  
Fixed Effects ◽  
Accounting Research ◽  
Empirical Accounting Research

Self-Assessing Your Empirical Accounting Research

2012 ◽  
Author(s):  
John Harry Evans ◽  
Mei Feng ◽  
Vicky B. Hoffman ◽  
Donald V. Moser
Keyword(s):  
Accounting Research ◽  
Empirical Accounting Research

scholarly journals Points to Consider When Self-Assessing Your Empirical Accounting Research

2015 ◽  
Vol 32 (3) ◽  
pp. 1162-1192 ◽  
Author(s):  
John Harry Evans ◽  
Mei Feng ◽  
Vicky B. Hoffman ◽  
Donald V. Moser ◽  
Wim A. van der Stede
Keyword(s):  
Accounting Research ◽  
Empirical Accounting Research

Two essays on empirical accounting research

2012 ◽  
Author(s):  
Yao Zhang
Keyword(s):  
Accounting Research ◽  
Empirical Accounting Research

Out of Control: The (Over)Use of Controls in Accounting Research

2021 ◽  
Author(s):  
Robert L. Whited ◽  
Quinn T. Swanquist ◽  
Jonathan E. Shipman ◽  
James R. Moon
Keyword(s):  
Measurement Error ◽  
Fixed Effects ◽  
Causal Effects ◽  
Methodological Issues ◽  
Control Variables ◽  
Treatment Assignment ◽  
Accounting Research ◽  
Empirical Tests ◽  
Selection Of

In the absence of random treatment assignment, the selection of appropriate control variables is essential to designing well-specified empirical tests of causal effects. However, the importance of control variables seems underappreciated in accounting research relative to other methodological issues. Despite the frequent reliance on control variables, the accounting literature has limited guidance on how to select them. We evaluate the evolution in use of control variables in accounting research and discuss some of the issues that researchers should consider when choosing control variables. Using simulations, we illustrate that more control is not always better and that some control variables can introduce bias into an otherwise well-specified model. We also demonstrate other issues with control variables including the effects of measurement error and complications associated with fixed effects. Lastly, we provide practical suggestions for future accounting research.

scholarly journals Accounting for uncertainty: an application of Bayesian methods to accruals models

2021 ◽  
Author(s):  
Matthias Breuer ◽  
Harm H. Schütt
Keyword(s):  
Earnings Management ◽  
Bayesian Approach ◽  
Bayesian Methods ◽  
Model Uncertainty ◽  
Standard Approach ◽  
Estimation Methods ◽  
Accounting Research ◽  
Software Packages ◽  
Empirical Accounting Research ◽  
Compare And Contrast

AbstractWe provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast the estimation of accruals models via a Bayesian approach with the literature’s standard approach. The standard approach takes a given model of normal accruals for granted and neglects any uncertainty about the model and its parameters. By contrast, our Bayesian approach allows incorporating parameter and model uncertainty into the estimation of normal accruals. This approach can increase power and reduce false positives in tests for opportunistic earnings management as a result of better estimates of normal accruals and more robust inferences. We advocate the greater use of Bayesian methods in accounting research, especially since they can now be easily implemented in popular statistical software packages.

Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research

2005 ◽  
Vol 19 (3) ◽  
pp. 159-186 ◽  
Author(s):  
Christine A. Botosan ◽  
Lisa Koonce ◽  
Stephen G. Ryan ◽  
Mary S. Stone ◽  
James M. Wahlen
Keyword(s):  
Research Evidence ◽  
Academic Research ◽  
Accounting Standards ◽  
Standard Setting ◽  
Future Research ◽  
Related Research ◽  
Accounting Research ◽  
Empirical Accounting Research

In this paper, we summarize conceptual issues that arise in the definition, recognition, derecognition, classification, and measurement of liabilities. We also highlight problems in existing accounting standards for liabilities and identify opportunities to refine those standards. Where relevant, we describe evidence from empirical accounting research involving liabilities and identify opportunities for future research. Our objective is to highlight the inconsistencies and controversies surrounding existing accounting standards for liabilities, and to describe the research evidence that provides insights into accounting for liabilities. A better understanding of the current problems in accounting for liabilities and the related research evidence should help standard setters and their constituents in their attempts to improve GAAP, and should stimulate future academic research to shed new light on accounting for liabilities.

Two essays on empirical accounting research

2007 ◽  
Author(s):  
Qingchuan Hou
Keyword(s):  
Accounting Research ◽  
Empirical Accounting Research

Bundled Forecasts in Empirical Accounting Research

2011 ◽  
Author(s):  
Jonathan L. Rogers ◽  
Andrew Van Buskirk
Keyword(s):  
Accounting Research ◽  
Empirical Accounting Research

Publication Bias in Recent Empirical Accounting Research

2014 ◽  
Author(s):  
Sudipta Basu ◽  
Han-Up Park
Keyword(s):  
Publication Bias ◽  
Accounting Research ◽  
Empirical Accounting Research

Bundled forecasts in empirical accounting research

2013 ◽  
Vol 55 (1) ◽  
pp. 43-65 ◽  
Author(s):  
Jonathan L. Rogers ◽  
Andrew Van Buskirk
Keyword(s):  
Accounting Research ◽  
Empirical Accounting Research
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