Accounting and Causal Effects - Econometric Challenges (Hardcover, 2010 ed.)

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.

General

Imprint:	Springer-Verlag New York
Country of origin:	United States
Series:	Springer Series in Accounting Scholarship, 5
Release date:	August 2010
First published:	2010
Authors:	Douglas A Schroeder
Dimensions:	235 x 155 x 34mm (L x W x T)
Format:	Hardcover
Pages:	462
Edition:	2010 ed.
ISBN-13:	978-1-4419-7224-8
Categories:	Books > Business & Economics > Finance & accounting > General Books > Science & Mathematics > Mathematics > Probability & statistics Books > Business & Economics > Economics > Econometrics > General
LSN:	1-4419-7224-2
Barcode:	9781441972248

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