Quantitative methods in accounting research

• Autorzy: Marek Gruszczyński
• Języki publikacji: EN

Abstrakty

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. (original abstract)

Słowa kluczowe

EN

Quantitative methods; International Accounting Standards (IAS); Probability; Financial analysis

PL

Metody ilościowe; Międzynarodowe Standardy Rachunkowości (MSR); Prawdopodobieństwo; Analiza finansowa

• Czasopismo: Department of Applied Econometrics Working Papers
• Rocznik: 2009
• Numer: nr 6
• Strony: 16

Twórcy

autor

Marek Gruszczyński

• Warsaw School of Economics, Poland

Bibliografia

• Advances of Quantitative Analysis of Finance and Accounting, ed. by C.-F. Lee vol. 1-6 (2004, 2005, 2006, 2006, 2007, 2008), World Scientific.
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• Francis and Lennox (2008), Selection models in accounting research, available at SSRN: http://ssrn.com/abstract=1120796
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• Heckman (1979) The sample selection bias as a specification error, Econometrica, Vol. 47.
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• 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.