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Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)

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  • Glaeser, Stephen
  • Guay, Wayne R.

Abstract

Christensen et al. (2017) provide evidence that the dissemination of mine safety information in SEC filings has real effects on mine safety. We discuss the extent to which Christensen et al.’s results generalize to a research question that we consider of broader interest to accounting researchers, specifically where and when mandated disclosure in SEC filings can increase the dissemination of information. We also discuss identification of causal effects and generalizability concerns more broadly in the context of large sample studies and quasi-natural experiments, as well as potential ways authors might address these concerns in accounting research.

Suggested Citation

  • Glaeser, Stephen & Guay, Wayne R., 2017. "Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 305-312.
    • Handle: RePEc:eee:jaecon:v:64:y:2017:i:2:p:305-312
    DOI: 10.1016/j.jacceco.2017.08.003
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    References listed on IDEAS

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    More about this item

    Keywords

    Causal inference; Accounting research; Quasi-experimental methods; Generalizability;
    All these keywords.

    JEL classification:

    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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