Quantitative methods in accounting research
AbstractQuantitative 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.
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Bibliographic InfoPaper provided by Department of Applied Econometrics, Warsaw School of Economics in its series Working Papers with number 40.
Length: 16 pages
Date of creation: 30 Dec 2009
Date of revision:
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More information through EDIRC
accounting research; corporate disclosure; binary response; choice-based samples; matched samples; sample selection;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- C31 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models
- C35 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions
This paper has been announced in the following NEP Reports:
- NEP-ACC-2010-01-16 (Accounting & Auditing)
- NEP-ALL-2010-01-16 (All new papers)
- NEP-DCM-2010-01-16 (Discrete Choice Models)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Heckman, James J, 1979.
"Sample Selection Bias as a Specification Error,"
Econometric Society, vol. 47(1), pages 153-61, January.
- Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith, 2004. "What Determines Corporate Transparency?," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 207-252, 05.
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