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This essay reviews progress in empirical economics since Leamer's (1983) critique. Leamer highlighted the benefits of sensitivity analysis, a procedure in which researchers show how their results change with changes in specification or functional form. Sensitivity analysis has had a salutary but...
Persistent link: https://www.econbiz.de/10008568308
This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that …’s (2004a, b) epistemo-methodological writings and consider accounting research a comprehensive coherent whole in which … homogeneity and revealing various designs though. We found it in works on linkages between accounting and religion, all …
Persistent link: https://www.econbiz.de/10010861599
This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that …'s (2004a, b) epistemo-methodological writings and consider accounting research a comprehensive coherent whole in which … homogeneity and revealing various designs though. We found it in works on linkages between accounting and religion, all …
Persistent link: https://www.econbiz.de/10008788969
difference-in-difference techniques: endogeneity, intra-group correlation and autocorrelation. …
Persistent link: https://www.econbiz.de/10005690338
Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification … of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design …/methodology/approach – The paper is a review of recent literature in sustainability accounting. Findings – Assessment of recent literature leads …
Persistent link: https://www.econbiz.de/10009319423
qualitative accounting research. Findings – The paper argues that qualitative research involves some balancing acts between, on …/value – This paper highlights the need for greater attention to the many pragmatic aspects associated with qualitative accounting …
Persistent link: https://www.econbiz.de/10009366073
Purpose – This editorial aims to consider the relationship between academic accounting research and professional … acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its …/implications – The editorial offers scope for accounting academics to engage with the profession and society as to the impact of their …
Persistent link: https://www.econbiz.de/10009274296
alternative technique for accounting researchers. Design/methodology/approach – Q Methodology is an innovative technique that … be used to enhance accounting research. Findings – The results show that Q Methodology may provide advantages in data …
Persistent link: https://www.econbiz.de/10010814686
Purpose – The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in … the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to … 2008. Design/methodology/approach – Within the tradition of bibliometric evaluation of literature in scholarly accounting …
Persistent link: https://www.econbiz.de/10008490137
-earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design … using ordinary least square (OLS) regression models. Findings – Results indicated that conservative accounting is existent … in the Greek accounting setting, but weak evidence regarding earnings timeliness was found. Additionally, evidence was …
Persistent link: https://www.econbiz.de/10004987754