Foundations
Empirical Research in Accounting: Tools and Methods
Preface
Foundations
1
Introduction
2
Describing data
3
Regression fundamentals
4
Causal inference
5
Statistical inference
6
Financial statements: A first look
7
Linking databases
8
Financial statements: A second look
9
Importing data
Capital markets research
10
FFJR
11
Ball and Brown (1968)
12
Beaver (1968)
13
Event studies
14
Post-earnings announcement drift
15
Accruals
16
Earnings management
Causal inference
17
Natural experiments
18
Causal mechanisms
19
Natural experiments revisited
20
Instrumental variables
21
Panel data
22
Regression discontinuity designs
Additional topics
23
Beyond OLS
24
Extreme values and sensitivity analysis
25
Matching
26
Prediction
Appendices
A
Linear algebra
B
SQL primer
C
Research computing overview
D
Running PostgreSQL
E
Making a parquet repository
References
Foundations
Preface
1
Introduction