Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2018.91-02
CC BY-SA   Open Access 

Issue archive / 1/2018 (91)
Badania ilościowe w finansach przedsiębiorstw i rachunkowości – wyzwania metodyczne
(QUANTITATIVE RESEARCH IN CORPORATE FINANCE AND ACCOUNTING – METHODOLOGICAL CHALLENGES)

Authors: Marek Gruszczyński
Szkoła Główna Handlowa w Warszawie
Keywords: financial microeconometrics empirical corporate finance applied accounting counterfactual analysis treatment effects
Year of publication:2018
Page range:12 (23-34)
Cited-by (Crossref) ?:

Abstract

Purpose – Discussion of the methodology of financial microeconometrics and the imperfection of some of its techniques as applied to corporate finance and accounting. In particular, questions of endogeneity and the analysis of causality are presented. Design/Methodology/approach – Analysis of mainstream works devoted to empirical corporate finance and applied accounting. This is enhanced by author’s own research experience. Findings – Presentation of several imperfections of statistical-econometric methods as applied to corpo-rate finance and accounting research. Originality/value – Proposal of the catalogue of good practices in using quantitative (econometric) methods in empirical corporate finance and applied accounting.
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