A Primer on Structural Estimation in Accounting Research provides
an introduction to researchers interested in incorporating
structural models into their analysis. The monograph is designed
for researchers with little or no prior knowledge of structural
models and with the objective to make barriers to entry into this
literature no greater than in other theoretical or empirical areas.
The emphasis is on adequate use of the methods in applied work.
While most examples are drawn from accounting research, many of the
methods are applicable more generally to other related areas such
as finance, marketing, and economics. This primer is divided into
eight sections, which are interconnected but can be also read
individually. Section 1 presents two simple guided examples of
structural estimation exercises where the logic of the main tools
can be absorbed with minimal formalism. Section 2 presents a
step-by-step approach to structural estimation, generalizing the
methods applied in the two examples. Section 3 discusses more
details of the econometric methods for readers interested in
applying statistical concepts and widely-used mathematical formulas
for estimators and their standard-errors. Section 4 discusses
special topics required in estimation approaches using dynamic
models, including dynamic programming. Sections 5, 6 and 7
discusses contemporary advances in the context of principal-agent
theory, disclosure theory, and earnings management, respectively.
Section 8 concludes the monograph.
General
| Imprint: |
Now Publishers Inc
|
| Country of origin: |
United States |
| Series: |
Foundations and Trends® in Accounting |
| Release date: |
June 2023 |
| First published: |
2023 |
| Authors: |
Jeremy Bertomeu
• Ying Liang
• Iván Marinovic
|
| Dimensions: |
234 x 156mm (L x W) |
| Pages: |
150 |
| ISBN-13: |
978-1-63828-166-5 |
| Categories: |
Books
Promotions
|
| LSN: |
1-63828-166-1 |
| Barcode: |
9781638281665 |
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