Empirical research in accounting
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Empirical research in accounting selected studies. by Conference on Empirical Research in Accounting (6th 1971 Chicago)

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Published by Institute of Professional Accounting in Chicago .
Written in English


Book details:

Edition Notes

Initially issued as a Supplement to Volume 9 of the Journal of Accounting Research.

ContributionsUniversity of Chicago. Institute of Professional Accounting.
The Physical Object
Pagination230p.
Number of Pages230
ID Numbers
Open LibraryOL21597171M

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Empirical research in accounting: a methodological viewpoint A. Rashad Abdel-Khalik, Bipin B. Ajinkya American Accounting Association, - Business & Economics - pages. Empirical Research In Accounting Empirical Accounting Research Design For Ph.d. Students Introductory Guide To Using Stata In Empirical Financial Accounting Research Studying Social Networks A Guide To Empirical Research School Technology Leadership: Lessons From Empirical Research Development Economics: Theory Empirical Research . Empirical research in accounting is of considerable importance to the academic community yet it is surprising to note that it is only since the early s that this concern has gained centre Author: Richard C Laughlin. themes in the empirical financial accounting research literature. The focus is on research that leads to better understanding of the behavior of international financial markets and of the roles of financial reporting, governance, regulation and enforcement in determining.

Empirical research relating to the use of accounting in contracts, accounting discretion, and the relationship between accounting information and firm value is critically analysed. The course also examines the key theoretical perspectives essential to the understanding of empirical accounting research. This book explores new topics in modern research on empirical corporate finance and applied accounting, especially the econometric analysis of microdata. Dubbed “financial microeconometrics” by the author, this concept unites both Brand: Springer International Publishing. 72 EMPIRICAL RESEARCH IN ACCOUNTING: SELECTED STUDIES, bers consist of financial statement items. A third term, predictive ability, also requires explanation but cannot be defined briefly. The various dimensions of predictive ability will be explored later. The emphasis upon financial ratios does not imply that ratios are the. (iv) Research is based upon observable experience or empirical evidences. (v) Research demands accurate observation and description. (vi) Research involves gathering new data from primary or first-hand sources or using existing data for a new purpose. (vii) Research is characterized by carefully designed procedures thatFile Size: 1MB.

In summary, Shackelford and Shevlin () is a comprehensive review of archival empirical tax research conducted by accountants. Readers should be cautioned, however, that it is not a comprehensive review of corporate tax research, much less of tax research in by:   This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last fifteen years. The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices and (iii) the taxation of multijurisdictional (international and interstate) by:   Empirical Research is research that is based on experimentation or observation, i.e. Evidence. Such research is often conducted to answer a specific question or to test a hypothesis (educated guess). Research articles that consist of empirical research are written in a specific : Bridgette Sanders. Empirical Tax Research in Accounting Douglas A. Shackelford University of North Carolina and NBER and Terry Shevlin University of Washington December Abstract This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last fifteen years. The paper details three major areas ofCited by: