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  • Book
  • © 2010

Accounting and Causal Effects

Econometric Challenges

  • Presents a three-legged econometric strategy of theory, data, and model specification, as applied to accounting research and analysis

  • Synthesizes linear, nonlinear, and Bayesian models and their implications for causal effects

  • Can also be adapted for graduate/doctoral courses in accounting research and methodology, econometrics, and statistics

  • Includes supplementary material: sn.pub/extras

Part of the book series: Springer Series in Accounting Scholarship (KLAS, volume 5)

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eBook USD 189.00
Price excludes VAT (USA)
  • ISBN: 978-1-4419-7225-5
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 249.99
Price excludes VAT (USA)
Hardcover Book USD 249.99
Price excludes VAT (USA)

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Table of contents (13 chapters)

  1. Front Matter

    Pages 1-23
  2. Introduction

    • Douglas A. Schroeder
    Pages 1-8
  3. Accounting choice

    • Douglas A. Schroeder
    Pages 9-18
  4. Linear models

    • Douglas A. Schroeder
    Pages 19-57
  5. Loss functions and estimation

    • Douglas A. Schroeder
    Pages 59-76
  6. Discrete choice models

    • Douglas A. Schroeder
    Pages 77-95
  7. Nonparametric regression

    • Douglas A. Schroeder
    Pages 97-105
  8. Repeated-sampling inference

    • Douglas A. Schroeder
    Pages 107-122
  9. Overview of endogeneity

    • Douglas A. Schroeder
    Pages 123-156
  10. Treatment effects: ignorability

    • Douglas A. Schroeder
    Pages 157-205
  11. Treatment effects: IV

    • Douglas A. Schroeder
    Pages 207-273
  12. Marginal treatment effects

    • Douglas A. Schroeder
    Pages 275-300
  13. Bayesian treatment effects

    • Douglas A. Schroeder
    Pages 301-331
  14. Informed priors

    • Douglas A. Schroeder
    Pages 333-412
  15. Back Matter

    Pages 430-475

About this book

While there is a substantial literature in labor economics and microeconometrics directed toward endogenous causal effects, causal effects have received relatively limited attention in accounting. This volume builds on econometric foundations, including linear, discrete choice, and nonparametric regression models, to address challenging accounting issues characterized by microeconomic fundamentals and equilibrium reporting choices. Both classical and Bayesian strategies for identifying and estimating accounting treatment effects are discussed extensively. This distinctive resource for researchers and students explores interactions among theory, data, and model specification considerations, and complements contemporary econometrics and statistics, as well as accounting.

Keywords

  • Accounting
  • Bayesian analysis
  • Endogeneity
  • Nonparametric regression
  • econometrics
  • statistics

Authors and Affiliations

  • The Ohio State University, Columbus, USA

    Douglas A. Schroeder

About the author

Douglas A. Schroeder has been at The Ohio State University since 1986; previously he was serving as a member of the Purdue University faculty. He has published papers in and served as a reviewer for numerous academic journals. His current scholarly interests involve analysis of accounting choice.

Bibliographic Information

Buying options

eBook USD 189.00
Price excludes VAT (USA)
  • ISBN: 978-1-4419-7225-5
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 249.99
Price excludes VAT (USA)
Hardcover Book USD 249.99
Price excludes VAT (USA)