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Empirical Accounting Seminars: Elephants in the Room
In: Accounting, Economics, and Law: AEL ; a convivium
ISSN: 2152-2820
Abstract
Attendees of accounting empirical research seminars all too often come to view the conclusions presented in the papers as non-persuasive. This disappointing situation indicates that researchers employ data analysis methodologies which inherently support conclusions they are looking for. Such issues are rarely discussed because many participants have relied on the same methodologies – thus they have firsthand knowledge about the inherent deficiencies. The mantra becomes: "We are all aware of uncomfortable aspects of the methodologies used in our research, so why dwell on it?" Because these potential questions tend to be outside normal and acceptable bounds, I term them "elephants in the room". Five such cases are delineated to illustrate incontrovertible problems therein. To sum it up, the elephants highlight that the purported substantive contents of most published papers will be taken with a grain of salt for the foreseeable future.
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Working paper
Researchers' Data Analysis Choices: An Excess of False Positives?
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Working paper
Equilibrium in Stable Markets
In: Journal of political economy, Band 85, Heft 4, S. 859-864
ISSN: 1537-534X
Systematic Risk of the CRSP Equal-Weighted Common Stock Index: A History Estimated by Stochastic-Parameter Regression
In: The journal of business, Band 55, Heft 1, S. 121
ISSN: 1537-5374
On (r, g) and the Identity ROE = EP*MTB
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The Explanatory Power of Explanatory Variables
In: Review of Accounting Studies, forthcoming
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Working paper
Dividend Policy Irrelevancy and the Construct of Earnings
In: Journal of Business Finance & Accounting, Band 40(5-6), Heft 673-694
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Some Conceptual Tensions in Financial Reporting
In: Accounting Horizons, Band 26
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Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'
In: Johnson School Research Paper Series No. #32-09
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