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Accounting and Causal Effects - Econometric Challenges (Paperback, 2010 ed.)
Loot Price: R4,396
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Accounting and Causal Effects - Econometric Challenges (Paperback, 2010 ed.)
Series: Springer Series in Accounting Scholarship, 5
Expected to ship within 10 - 15 working days
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In this book, we synthesize a rich and vast literature on
econometric challenges associated with accounting choices and their
causal effects. Identi?cation and es- mation of endogenous causal
effects is particularly challenging as observable data are rarely
directly linked to the causal effect of interest. A common strategy
is to employ logically consistent probability assessment via Bayes'
theorem to connect observable data to the causal effect of
interest. For example, the implications of earnings management as
equilibrium reporting behavior is a centerpiece of our
explorations. Rather than offering recipes or algorithms, the book
surveys our - periences with accounting and econometrics. That is,
we focus on why rather than how. The book can be utilized in a
variety of venues. On the surface it is geared - ward graduate
studies and surely this is where its roots lie. If we're serious
about our studies, that is, if we tackle interesting and
challenging problems, then there is a natural progression. Our
research addresses problems that are not well - derstood then
incorporates them throughout our curricula as our understanding
improves and to improve our understanding (in other words, learning
and c- riculum development are endogenous). For accounting to be a
vibrant academic discipline, we believe it is essential these
issues be confronted in the undergr- uate classroom as well as
graduate studies. We hope we've made some progress with examples
which will encourage these developments.
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