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Program Evaluation with Right-Censored Data 使用右删节数据的程序评估
Research Methods & Methodology in Accounting eJournal Pub Date : 2016-04-09 DOI: 10.2139/ssrn.2752760
Pedro H. C. Sant’Anna
{"title":"Program Evaluation with Right-Censored Data","authors":"Pedro H. C. Sant’Anna","doi":"10.2139/ssrn.2752760","DOIUrl":"https://doi.org/10.2139/ssrn.2752760","url":null,"abstract":"In a unified framework, we provide estimators and confidence bands for a variety of treatment effects when the outcome of interest, typically a duration, is subjected to right censoring. Our methodology accommodates average, distributional, and quantile treatment effects under different identifying assumptions including unconfoundedness, local treatment effects, and nonlinear differences-in-differences. The proposed estimators are easy to implement, have close-form representation, are fully data-driven upon estimation of nuisance parameters, and do not rely on parametric distributional assumptions, shape restrictions, or on restricting the potential treatment effect heterogeneity across different subpopulations. These treatment effects results are obtained as a consequence of more general results on two-step Kaplan-Meier estimators that are of independent interest: we provide conditions for applying (i) uniform law of large numbers, (ii) functional central limit theorems, and (iii) we prove the validity of the ordinary nonparametric bootstrap in a two-step estimation procedure where the outcome of interest may be randomly censored.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124488194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 14
Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals 总保证金债务与价格偏离会计基本原则
Research Methods & Methodology in Accounting eJournal Pub Date : 2016-03-27 DOI: 10.2139/ssrn.2426573
Marcus Burger, Asher Curtis
{"title":"Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals","authors":"Marcus Burger, Asher Curtis","doi":"10.2139/ssrn.2426573","DOIUrl":"https://doi.org/10.2139/ssrn.2426573","url":null,"abstract":"We examine whether, in the aggregate, margin debt is associated with the divergence of price from accounting fundamentals. We find that investors increase their margin debt following upward price movements away from accounting fundamentals, consistent with these investors being extrapolative in aggregate. We also find evidence that margin debt appears to be linked to temporary overpricing in recent periods, as the aggregate ratio of margin debt-to- price is reliably associated with negative future returns since at least 1992. Our results are consistent with the theoretical literature which predicts extrapolative traders provide a destabilizing effect on market prices and help explain why prices diverge from accounting fundamentals.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133564987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
The Relationship between Gini Methodology and the ROC curve 基尼系数方法学与ROC曲线的关系
Research Methods & Methodology in Accounting eJournal Pub Date : 2016-02-28 DOI: 10.2139/ssrn.2739245
E. Schechtman, G. Schechtman
{"title":"The Relationship between Gini Methodology and the ROC curve","authors":"E. Schechtman, G. Schechtman","doi":"10.2139/ssrn.2739245","DOIUrl":"https://doi.org/10.2139/ssrn.2739245","url":null,"abstract":"The connection between the area under the ROC curve (AUC), which is frequently used in the diagnosis and classification literature, and the Gini terminology, which is mainly used in the economic literature, is clarified. It is shown that AUC is related to the covariance between Yi, the number of 1's until the ith 0, and F(Ti), the empirical rank of the ith 0, ordered by the predictive probability.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122312055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Using Field Experiments in Accounting and Finance 在会计和金融中运用实地实验
Research Methods & Methodology in Accounting eJournal Pub Date : 2016-02-01 DOI: 10.2139/ssrn.2726025
E. Floyd, J. List
{"title":"Using Field Experiments in Accounting and Finance","authors":"E. Floyd, J. List","doi":"10.2139/ssrn.2726025","DOIUrl":"https://doi.org/10.2139/ssrn.2726025","url":null,"abstract":"The gold standard in the sciences is uncovering causal relationships. A growing literature in economics utilizes field experiments as a methodology to establish causality between variables. Taking lessons from the economics literature, this study provides an “A-to-Z” description of how to conduct field experiments in accounting and finance. We begin by providing a user's guide into what a field experiment is, what behavioral parameters field experiments identify, and how to efficiently generate and analyze experimental data. We then provide a discussion of extant field experiments that touch on important issues in accounting and finance, and we also review areas that have ample opportunities for future field experimental explorations. We conclude that the time is ripe for field experimentation to deepen our understanding of important issues in accounting and finance.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124458257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 53
Why We Do International Accounting Research 我们为什么要做国际会计研究
Research Methods & Methodology in Accounting eJournal Pub Date : 2016-01-23 DOI: 10.2139/ssrn.2724028
R. Ball
{"title":"Why We Do International Accounting Research","authors":"R. Ball","doi":"10.2139/ssrn.2724028","DOIUrl":"https://doi.org/10.2139/ssrn.2724028","url":null,"abstract":"This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting Research in Sao Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for conducting international accounting research. These include: to better understand others (and in the process, to better understand ourselves); to provide more replication options; to exploit differences in national institutional structures when investigating the determinants and effects of institutional variables on accounting; to address some limitations of within-jurisdiction research; and to obtain a wider range of changes to exploit (the paradigm example being the advent of IFRS). I then offer some concluding comments. Despite its somewhat presumptuous title, I do not presume to speak for others; the essay reflects a purely personal viewpoint.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134301961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 25
Optimal Thresholds in Accounting Recognition Standards 会计确认准则中的最佳阈值
Research Methods & Methodology in Accounting eJournal Pub Date : 2015-12-11 DOI: 10.2139/ssrn.2702496
Pingyang Gao
{"title":"Optimal Thresholds in Accounting Recognition Standards","authors":"Pingyang Gao","doi":"10.2139/ssrn.2702496","DOIUrl":"https://doi.org/10.2139/ssrn.2702496","url":null,"abstract":"This paper investigates the design of recognition thresholds in accounting standards. In statistics, a threshold classi.es evidence to balance two types of recognition errors weighted by their respective costs to a decision maker. In accounting recognition standards, a threshold induces firms to respond strategically and thus affects the very distribution of evidence the threshold classi.es. With this strategic effect, the optimal recognition threshold is determined by not only the decision maker’s loss function but also the transaction’s features. We compare the optimal threshold’s properties under the statistical and strategic approaches, provide their respective empirical predictions, and discuss the limitations of using a statistical approach to guide accounting standard setting.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133856126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Financial Reporting: An Enterprise Operations Perspective 财务报告:企业运营视角
Research Methods & Methodology in Accounting eJournal Pub Date : 2015-11-02 DOI: 10.2139/ssrn.2685423
Peter Easton
{"title":"Financial Reporting: An Enterprise Operations Perspective","authors":"Peter Easton","doi":"10.2139/ssrn.2685423","DOIUrl":"https://doi.org/10.2139/ssrn.2685423","url":null,"abstract":"ABSTRACT: Studies related to the measurement of accounting numbers have tended to focus on accounting as it relates to: changes in equity values; equity valuation; estimation of the cost of equity capital; and prediction of equity earnings. I propose and justify a perspective for financial accounting research on measurement of accounting numbers that differs from the current generally applied perspective. I argue that important new insights will be gained if research efforts turn toward accounting measurement and valuation at the enterprise/operating/firm level.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132499956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Time-Series Properties of Earnings: The Case of Georgian Stock Exchange 盈余的时间序列性质:以格鲁吉亚证券交易所为例
Research Methods & Methodology in Accounting eJournal Pub Date : 2015-07-31 DOI: 10.21102/JBPR.2015.07.101.04
Erekle Pirveli, Jochen Zimmermann
{"title":"Time-Series Properties of Earnings: The Case of Georgian Stock Exchange","authors":"Erekle Pirveli, Jochen Zimmermann","doi":"10.21102/JBPR.2015.07.101.04","DOIUrl":"https://doi.org/10.21102/JBPR.2015.07.101.04","url":null,"abstract":"The Georgian Stock Exchange (GeSE) is one of the smallest and most illiquid capital markets worldwide. Inefficient regulation and high transaction costs feature high in describing the embryonic stage of Georgia's stock market. This paper, by supplying first-hand empirical evidence on time-series properties of the GeSE firms’ earnings, attempts to consider and explain the limited stock market properties from earnings quality perspective. Statistical tests predicate on the primarily collected financial information of 83 Joint Stock Companies registered at the GeSE. The work covers the years from 2005 to 2013, constituting around 500 firm-year observations. The major finding suggests that reported earnings at the GeSE are poorly persistent and predictable, making it difficult for investors to assess firm value. This is a pervasive phenomenon: Investors are practically unable to estimate firm finances up to a three year horizon. It is further revealed that from the earnings components such as cash-flows from operations and total accruals, the former operates with higher persistence and predictability. Financially pernicious years (2008-2009)’ negative effect on the properties of earnings’ components, as opposed to earnings themselves, is also detected. The findings are robust to time and industry fixed effects.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116071710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Delegated Trade and the Pricing of Public and Private Information 委托贸易和公共和私人信息的定价
Research Methods & Methodology in Accounting eJournal Pub Date : 2015-07-07 DOI: 10.2139/ssrn.2575887
Daniel J. Taylor, Robert E. Verrecchia
{"title":"Delegated Trade and the Pricing of Public and Private Information","authors":"Daniel J. Taylor, Robert E. Verrecchia","doi":"10.2139/ssrn.2575887","DOIUrl":"https://doi.org/10.2139/ssrn.2575887","url":null,"abstract":"We extend a standard, rational expectation model of trade to incorporate the possibility of individual investors delegating their trades to an informed financial intermediary. In the presence of delegated trade, we show that a firm׳s risk premium is a function of both the firm׳s exposure to a common risk factor and idiosyncratic characteristics of the firm׳s information environment. We show that even in a large economy, priced risks can manifest in the form of both idiosyncratic firm characteristics and common risk factors; as a consequence, factor-based asset pricing tests cannot rule out that a particular risk is priced.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"439 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124255297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 26
Rating Scales in Accounting Research: The Impact of Scale Points and Labels 评定量表在会计研究:量表点和标签的影响
Research Methods & Methodology in Accounting eJournal Pub Date : 2015-07-01 DOI: 10.2308/BRIA-51219
Jared Eutsler, Bradley Lang
{"title":"Rating Scales in Accounting Research: The Impact of Scale Points and Labels","authors":"Jared Eutsler, Bradley Lang","doi":"10.2308/BRIA-51219","DOIUrl":"https://doi.org/10.2308/BRIA-51219","url":null,"abstract":"ABSTRACT: Rating scales are one of the most widely used tools in behavioral research. Decisions regarding scale design can have a potentially profound effect on research findings. Despite this importance, an analysis of extant literature in top accounting journals reveals a wide variety of rating scale compositions. The purpose of this paper is to experimentally investigate the impact of scale characteristics on participants' responses. Two experiments are conducted that manipulate the number of scale points and the corresponding labels to study their influence on the statistical properties of the resultant data. Results suggest that scale design impacts the statistical characteristics of response data and emphasize the importance of labeling all scale points. A scale with all points labeled effectively minimizes response bias, maximizes variance, maximizes power, and minimizes error. This analysis also suggests variance may be maximized when the scale length is set at 7 points. Although researchers commo...","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129304835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 58
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