A Reply to David Hay’s Discussion

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2021-04-29 DOI:10.1142/s1094406021800056

Saverio Bozzolan, Antti Miihkinen

引用次数: 0

Abstract

The comments made by Hay (2021) on our paper raise legitimate questions. While we agree with some of the remarks and will take advantage of the many useful suggestions in our future work, we leave it to the reader to utilize those comments as useful tools to critically analyze our paper. What we intend to do in the limited space of this reply is to clarify some of the methodological issues underpinning the paper that were the object of attention by Hay. In particular, we would like to discuss three questions that arise in Hay’s comments: (1) the accounting standard used, and audit opinion issued; (2) the measurement of risk disclosure quality; and (3) the sample selection and coding process.

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对海大卫讨论的回应

Hay(2021)对我们论文的评论提出了合理的问题。虽然我们同意一些评论，并将在我们未来的工作中利用许多有用的建议，但我们留给读者利用这些评论作为有用的工具来批判性地分析我们的论文。在有限的篇幅内，我们打算做的是澄清一些支撑论文的方法论问题，这些问题是海伊关注的对象。特别是，我们想讨论Hay评论中出现的三个问题:(1)使用的会计准则和发布的审计意见;(2)风险披露质量的测度;(3)样本选择与编码过程。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

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