Some Methodological Deficiencies in Empirical Research Articles in Accounting
Abstract
SYNOPSIS This paper uses a sample of the regression and behavioral papers published in The Accounting Review and the Journal of Accounting Research from September 2012 through May 2013. We argue first that the current research results reported in empirical regression papers fail adequately to justify the time period adopted for the study. Second, we maintain that the statistical analyses used in these papers as well as in the behavioral papers...
Paper Details
Title
Some Methodological Deficiencies in Empirical Research Articles in Accounting
Published Date
May 1, 2014
Journal
Volume
28
Issue
3
Pages
695 - 712
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