This is the on-line version of the work-in-progress edition of Accounting Research: An Introductory Course”.
The book is being written by Ian D. Gow and Tony Ding. On this page, we detail recent changes to the book (Section 0.1 below), as well as materials planned to be added in coming months (Section 0.2 below)
0.1 Recent changes
- February 2023
- Added repository of Quarto templates for exercises.
- Many edits to Part I of the book.
- January 2023
- September 2022
- Added material on Zhang (2007) to event studies chapter
- Refined chapter on matching
- August 2022
- Added material on Beaver (1968).
- 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
0.2 Materials to come
Many distractions (teaching and so on) have kept us from making our previous timetable. But we will be teaching a course based on this book from late February 2023 and thus will need to tidy up messy chapters (much of the book has had no proof-reading) and finish up incomplete chapters. Below is our current work plan.
Exercise templates (TBD)
Capital markets research (March 2023)
- Polish material on the efficient markets hypothesis
- Polish chapter on event studies
Accruals (March 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 (March 2023)
- Build up materials in “miscellaneous methods” chapter, perhaps making two chapters
- Chapter on selection models and limited dependent variables
Structural models (April 2023)
- 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.
If you have suggestions for the book or requests, please feel free to contact either Ian or Tony. Alternatively, you may create a new issue describing your suggestion in the repository for the companion package for this course here.