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Accounting Research as Bayesian Inference to the Best Explanation 会计研究作为贝叶斯推理的最佳解释
Accounting Economics and Law-A Convivium Pub Date : 2023-10-20 DOI: 10.1515/ael-2021-0083
Sanjay Kallapur
{"title":"Accounting Research as Bayesian Inference to the Best Explanation","authors":"Sanjay Kallapur","doi":"10.1515/ael-2021-0083","DOIUrl":"https://doi.org/10.1515/ael-2021-0083","url":null,"abstract":"Abstract The problems with p -values have been extensively discussed recently, but there is little work about the broader aspects of scientific inference of which p -values are but one part. This article explains how scientific inference can be characterized as Bayesian inference to the best explanation, which involves developing and assessing theories based on their fit with background facts and their ability to explain the observed data better than competing theories can. These factors translate into prior odds and Bayes factor respectively, which determine posterior odds under Bayesian inference. I provide examples from accounting research to illustrate how attention to these points makes for better research designs and stronger justification for inferences.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135565458","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: 0
Frontmatter 头版头条
Accounting Economics and Law-A Convivium Pub Date : 2023-10-04 DOI: 10.1515/ael-2023-frontmatter4
{"title":"Frontmatter","authors":"","doi":"10.1515/ael-2023-frontmatter4","DOIUrl":"https://doi.org/10.1515/ael-2023-frontmatter4","url":null,"abstract":"","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135592826","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: 0
The Elephant in the Room: p-hacking and Accounting Research 房间里的大象:p黑客和会计研究
Accounting Economics and Law-A Convivium Pub Date : 2023-09-21 DOI: 10.1515/ael-2022-0111
Ian D. Gow
{"title":"The Elephant in the Room: p-hacking and Accounting Research","authors":"Ian D. Gow","doi":"10.1515/ael-2022-0111","DOIUrl":"https://doi.org/10.1515/ael-2022-0111","url":null,"abstract":"Abstract Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium ) draws on his experience in empirical accounting seminars to identify five “elephants in the room”. I interpret each of these elephants as either a variant or a symptom of p-hacking. I provide evidence of the prevalence of p-hacking in accounting research that complements the observations made by Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium ). In this paper, I identify a number of steps that could be taken to reduce p-hacking in accounting research. I conjecture that facilitating and encouraging replication alone could have profound effects on the quality and quantity of empirical accounting research.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136153611","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: 0
The Failure of a Pure Patent Market 纯粹专利市场的失败
Accounting Economics and Law-A Convivium Pub Date : 2023-09-14 DOI: 10.1515/ael-2022-0079
Christian Bessy
{"title":"The Failure of a Pure Patent Market","authors":"Christian Bessy","doi":"10.1515/ael-2022-0079","DOIUrl":"https://doi.org/10.1515/ael-2022-0079","url":null,"abstract":"Abstract This paper presents an analysis of the movement to make patents a new asset class, and its relative failure. Our thesis is that this creation is largely dependent on the construction of a market devoted to transactions in patents, and not just in technology licenses, and on the emergence of new intellectual property intermediaries akin to finance, whose activity must nevertheless be regulated. Our analysis is based on the various patent valuation conventions that underpin its institutionalization and the variety of its uses.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134910739","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: 0
Statistical versus Economic Significance in Accounting: A Reality Check 会计中的统计与经济意义:现实检验
IF 1.4
Accounting Economics and Law-A Convivium Pub Date : 2023-08-22 DOI: 10.1515/ael-2023-0002
J. Bertomeu
{"title":"Statistical versus Economic Significance in Accounting: A Reality Check","authors":"J. Bertomeu","doi":"10.1515/ael-2023-0002","DOIUrl":"https://doi.org/10.1515/ael-2023-0002","url":null,"abstract":"Abstract Empirical research is ripe for a reality check, as elegantly put by the “elephants in the room” (Ohlson, 2022a. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: Convivium.) referring to practices to disguise false positives with the aid of statistical engineering. However, the diagnosis points to a deeper problem. The dominant empirical paradigm combines extraordinarily vague hypotheses with ridiculously high desired levels of statistical confidence beatable solely with econometric hacks. Instead, I argue that economic magnitudes measure meaningful theoretical constructs and require far less than conventional significance levels for measurements of sufficient importance. Precisely estimating that an effect is close to zero can be more meaningful than a noisy but significant coefficient. I make several actionable proposals: (1) report standard errors rather than conventional statistical significance (stars) or t-stats, (2) discuss target significance levels likely to change priors and could much higher than weak significance for unsettled questions, (3) report precisely estimated zeros and power analyses, and (4) anchor empirical design on formal theory justified with precise references or structural models.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81584872","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: 0
Application of the Global Reporting Initiative Standards and Sustainability Disclosure Performance: An Analysis of the Largest Chinese Companies Listed in Hong Kong 全球报告倡议组织准则的应用与可持续性信息披露绩效——对中国最大的香港上市公司的分析
IF 1.4
Accounting Economics and Law-A Convivium Pub Date : 2023-08-14 DOI: 10.1515/ael-2022-0082
Lai Yee Choy
{"title":"Application of the Global Reporting Initiative Standards and Sustainability Disclosure Performance: An Analysis of the Largest Chinese Companies Listed in Hong Kong","authors":"Lai Yee Choy","doi":"10.1515/ael-2022-0082","DOIUrl":"https://doi.org/10.1515/ael-2022-0082","url":null,"abstract":"Abstract In the wake of rising demand for corporate social responsibility, international organizations have been set up for establishing sustainability reporting standards. The standards issued by the global reporting initiative (‘GRI’) have become the most prevalently referred to sustainability reporting standards across the globe. Even though some research studies have investigated the impact of applying the GRI Standards on sustainability reporting performance, few studies have focused on companies listed in Hong Kong, an international financial center. The purpose of this article is to examine the extent to which Hong Kong-listed companies have applied the GRI Standards and how such practice has affected their sustainability disclosure quality. As an introductory study on this subject in Hong Kong, the current research focuses on the 100 largest Hong Kong-listed Chinese companies. This study shows that the rate of applying the GRI Standards among the sample companies has fluctuated in a narrow range over the past five years, and the sustainability reporting performance of companies which apply the GRI Standards outperformed their peers not applying the GRI Standards. Furthermore, the results indicate that government ownership and industry have an impact on the sample companies’ preference for referring to the GRI Standards.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80953135","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: 0
Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research 另一条前进之路:评奥尔森对实证会计研究的批判
Accounting Economics and Law-A Convivium Pub Date : 2023-08-08 DOI: 10.1515/ael-2022-0093
Matthias Breuer
{"title":"Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research","authors":"Matthias Breuer","doi":"10.1515/ael-2022-0093","DOIUrl":"https://doi.org/10.1515/ael-2022-0093","url":null,"abstract":"Abstract Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium ) laments that the evidentiary quality of empirical accounting research is low due to inappropriate methods and practices, leaving seminar attendees and readers unpersuaded by presented or published articles. He suggests that the norms of the profession prevent a public recognition and discussion of those issues, thereby sustaining the poor state of empirical accounting research. I agree that some current empirical approaches and norms seem to hamper progress toward more convincing research. I provide a practical suggestion to possibly improve the state of empirical accounting research. I caution though that even with better methods and more honest research practices, we should not expect that any individual research article can provide conclusive answers to important accounting questions. Such progress in knowledge requires a body of high-quality and independent research.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135796325","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: 0
Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research 另一条前进之路:评奥尔森对实证会计研究的批判
IF 1.4
Accounting Economics and Law-A Convivium Pub Date : 2023-08-08 DOI: 10.2139/ssrn.4431151
Matthias Breuer
{"title":"Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research","authors":"Matthias Breuer","doi":"10.2139/ssrn.4431151","DOIUrl":"https://doi.org/10.2139/ssrn.4431151","url":null,"abstract":"Abstract Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium) laments that the evidentiary quality of empirical accounting research is low due to inappropriate methods and practices, leaving seminar attendees and readers unpersuaded by presented or published articles. He suggests that the norms of the profession prevent a public recognition and discussion of those issues, thereby sustaining the poor state of empirical accounting research. I agree that some current empirical approaches and norms seem to hamper progress toward more convincing research. I provide a practical suggestion to possibly improve the state of empirical accounting research. I caution though that even with better methods and more honest research practices, we should not expect that any individual research article can provide conclusive answers to important accounting questions. Such progress in knowledge requires a body of high-quality and independent research.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75731177","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: 1
Frontmatter 头版头条
Accounting Economics and Law-A Convivium Pub Date : 2023-08-01 DOI: 10.1515/ael-2023-frontmatter3
{"title":"Frontmatter","authors":"","doi":"10.1515/ael-2023-frontmatter3","DOIUrl":"https://doi.org/10.1515/ael-2023-frontmatter3","url":null,"abstract":"","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136072084","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: 0
De-emphasizing Statistical Significance 不强调统计意义
IF 1.4
Accounting Economics and Law-A Convivium Pub Date : 2023-06-01 DOI: 10.1515/ael-2022-0100
Todd Mitton
{"title":"De-emphasizing Statistical Significance","authors":"Todd Mitton","doi":"10.1515/ael-2022-0100","DOIUrl":"https://doi.org/10.1515/ael-2022-0100","url":null,"abstract":"Abstract Persistent and difficult methodological issues, such as those highlighted in Ohlson J. (2022. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A convivium, forthcoming), undermine confidence in the results of empirical studies. Many of these issues relate to the efforts of researchers to defend the statistical significance of their results. However, the seemingly endless combination of methodologies that can be employed make statistical significance a somewhat illusory concept. A more productive approach would be to place greater emphasis on the economic significance of empirical results.","PeriodicalId":43657,"journal":{"name":"Accounting Economics and Law-A Convivium","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78528917","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: 0
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