| 期刊全称 | Accounting and Causal Effects | | 期刊简称 | Econometric Challeng | | 影响因子2023 | Douglas A. Schroeder | | 视频video | | | 发行地址 | Presents a three-legged econometric strategy of theory, data, and model specification, as applied to accounting research and analysis.Synthesizes linear, nonlinear, and Bayesian models and their impli | | 学科分类 | Springer Series in Accounting Scholarship | | 图书封面 |  | | 影响因子 | In this book, we synthesize a rich and vast literature on econometric challenges associated with accounting choices and their causal effects. Identi?cation and es- mation of endogenous causal effects is particularly challenging as observable data are rarely directly linked to the causal effect of interest. A common strategy is to employ logically consistent probability assessment via Bayes’ theorem to connect observable data to the causal effect of interest. For example, the implications of earnings management as equilibrium reporting behavior is a centerpiece of our explorations. Rather than offering recipes or algorithms, the book surveys our - periences with accounting and econometrics. That is, we focus on why rather than how. The book can be utilized in a variety of venues. On the surface it is geared - ward graduate studies and surely this is where its roots lie. If we’re serious about our studies, that is, if we tackle interesting and challenging problems, then there is a natural progression. Our research addresses problems that are not well - derstood then incorporates them throughout our curricula as our understanding improves and to improve our understanding (in other wor | | Pindex | Book 2010 |
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发表于 2025-3-21 16:05:24
