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Causal inference in accounting research
Gow, Ian D.; Larcker, David F.; Reiss, Peter C. - 2016
This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or … nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well … methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit …
Persistent link: https://www.econbiz.de/10011864867
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Security of property as a public good : institutions, socio-political environment and experimental behavior in five countries
Campos-Ortiz, Francisco; Putterman, Louis G.; Ahn, T. K.; … - 2012
property rights. -- Property Rights ; Theft ; Efficiency ; Experiment ; Socio-Political Factors …
Persistent link: https://www.econbiz.de/10009660442
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Security of property as a public good : institutions, socio-political environment and experimental behavior in five countries
Campos-Ortiz, Francisco; Putterman, Louis G.; Ahn, T. K.; … - 2012
property rights. -- property rights ; theft ; efficiency ; experiment ; socio-political factors …
Persistent link: https://www.econbiz.de/10009664976
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Security of property as a public good : institutions, socio-political environment and experimental behavior in five countries
Campos-Ortiz, Francisco; Putterman, Louis G.; Ahn, T. K.; … - 2012
property rights. -- property rights ; theft ; efficiency ; experiment ; socio-political factors …
Persistent link: https://www.econbiz.de/10009683449
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Security of property as a public good : institutions, socio-political environment and experimental behavior in five countries
Campos-Ortiz, Francisco; Putterman, Louis G.; Ahn, T. K.; … - 2012
property rights. -- property rights ; theft ; efficiency ; experiment ; socio-political factors …
Persistent link: https://www.econbiz.de/10009742593
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Security of property as a public good : institutions, socio-political environment and experimental behavior in five countries
Campos-Ortiz, Francisco; Putterman, Louis G.; Ahn, T. K.; … - 2012
action problems including safeguarding property rights. -- Property Rights ; Efficiency ; Experiment ; Socio …
Persistent link: https://www.econbiz.de/10009634525
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Neoliberalism in the laboratory? : experimental economics on markets and their limits
Santos, Ana Cordeiro; Rodrigues, João - In: New political economy 19 (2014) 4, pp. 507-533
Persistent link: https://www.econbiz.de/10010418998
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Does relative performance information lower group morale?
Heursen, Lea - 2019 - This version: December 2019
reference group. In a novel experiment, I vary whether or not members of a reference group obtain relative performance …
Persistent link: https://www.econbiz.de/10012139010
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Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany
Lin, Steve - 2012
This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …
Persistent link: https://www.econbiz.de/10013105234
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Private company finance and financial reporting
Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298