Srinidhi, Bin N. - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 149-166
Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and … issues as an important ingredient of empirical research in accounting. I present two methods of conceptualization - the … single-entity approach and the game theoretic approach. I give several examples in accounting research to explain the …