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Quantitative methods in accounting research

Author

Listed:
  • 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.

Suggested Citation

  • Marek Gruszczynski, 2009. "Quantitative methods in accounting research," Working Papers 40, Department of Applied Econometrics, Warsaw School of Economics.
    • Handle: RePEc:wse:wpaper:40
    as

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    References listed on IDEAS

    as
    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, May.
    2. Chen, Shimin, 2008. "Zahirul Hoque, Editor, Methodological Issues in Accounting Research: Theories and Methods,, Spiramus Press, London (UK) (2006) xix + 537 pages, £25.00, [euro]38.00, $45.00, ISBN: 1-904905-13-7 (paper," The International Journal of Accounting, Elsevier, vol. 43(3), pages 331-335, September.
    3. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting research; corporate disclosure; binary response; choice-based samples; matched samples; sample selection;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - 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

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