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Puissance statistique des tests et date de publication : une corrélation trompeuse ?

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  • Adrien Bernard Bonache

    (CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

Cet article synthétise une étude de la puissance statistique des tests des articles publiés dans la revue Comptabilité-Contrôle-Audit depuis vingt ans et de ses déterminants. Pour ce faire, nous avons réalisé des analyses de puissance, bivariée et multivariée. À l'instar des études antérieures, les analyses de puissance et bivariée montrent un accroissement significatif de la puissance statistique des tests des articles. Mais l'analyse multivariée révèle que la corrélation entre la date de publication et la puissance des tests est trompeuse. Cette corrélation pourrait être due à un biais de publication lié à l'utilisation de la signification statistique comme critère de publication.

Suggested Citation

  • Adrien Bernard Bonache, 2018. "Puissance statistique des tests et date de publication : une corrélation trompeuse ?," Post-Print hal-03822736, HAL.
    • Handle: RePEc:hal:journl:hal-03822736
    DOI: 10.3917/cca.241.0013
    Note: View the original document on HAL open archive server: https://hal.science/hal-03822736
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