This is the on-line version of the work-in-progress edition of Accounting Research: An Introductory Course”.
Exercise templates (TBD)
- We hope to make available exercise templates for use by students and also suggested solutions for instructors.
- If you are interested in teaching particular chapters, please contact us (see below for details), as we may have a rough template available.
Capital markets research (September 2022)
- Write up material on the efficient markets hypothesis
- Finish up chapter on event studies
Accruals (late September 2022)
- Build up simulations using (somewhat) realistic models of actual business and accounting processes
- Coverage of accrual quality models, including Dechow and Dichev (2002)
- Reorganise and build on material currently found in “Accruals” and “Earnings management” chapters.
Methods (October 2022)
- Build up materials in “miscellaneous methods” chapter, perhaps making two chapters
- Likely chapter on selection models and limited dependent variables, perhaps after material on quasi-experimental methods.
- Find the right home for material on “two-step regressions”.
Structural models (October 2022)
- Include material on structural models from Gow, Larcker and Reiss (2016)
- Explicitly discuss weaknesses implicit in Gow, Larcker and Reiss (2016) material
- Add an application, perhaps the one from Bertomeu, Beyer, and Taylor (“BBT”).
- Examine a modification of BBT’s model.
Prediction (November 2022)
- Setting of accounting restatements/AAERs
- Perhaps consideration of machine-learning approaches
- Material on linking with CIKs likely to move here
- Possibly including a replication of Bao et al. (2020).
- July 2022
- Added more material to SQL primer (appendix)
- June 2022
- April 2022
- Filled out chapter on accrual anomaly (Sloan, 1996)
- Added chapter on earnings management mostly focused on DSS (1995)
- January 2022
- Added separate chapter on FFJR (1969)
- Added separate chapter on Ball and Brown (1968)
- November 2021
- Added chapter on RDD.
- Added simulation from Leone et al. (2019).
- October 2021
- Added chapter on natural experiments.
- July 2021
- Added chapter on panel data.
- Extensive revisions to material on IV.
We have shared this book with a small number of people in the hope of getting feedback that will make the final book a better product. If you have suggestions or requests, please feel free to contact either Ian or Tony.