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Quantitative methods in accounting research

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  • Marek Gruszczynski

    ()
    (Warsaw School of Economics)

Abstract

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.

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File URL: http://kolegia.sgh.waw.pl/pl/KAE/struktura/IE/struktura/ZES/Documents/Working_Papers/aewp06-09.pdf
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Bibliographic Info

Paper provided by Department of Applied Econometrics, Warsaw School of Economics in its series Working Papers with number 40.

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Length: 16 pages
Date of creation: 30 Dec 2009
Date of revision:
Handle: RePEc:wse:wpaper:40

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Keywords: accounting research; corporate disclosure; binary response; choice-based samples; matched samples; sample selection;

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  1. 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.
  2. Heckman, James J, 1979. "Sample Selection Bias as a Specification Error," Econometrica, Econometric Society, vol. 47(1), pages 153-61, January.
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