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Accounting and Causal Effects

Econometric Challenges

  • Book
  • © 2010

Overview

Authors:
  1. Douglas A. Schroeder

    1. The Ohio State University, Columbus, USA

    View author publications

    You can also search for this author in PubMed   Google Scholar

  • 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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Table of contents (13 chapters)

  1. Front Matter

    Pages 1-23
    Download chapter PDF

  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
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Keywords

About this book

In this book, we synthesize a rich and vast literature on econometric challenges associated with accounting choices and their causal effects. Identi?cation and es- mation of endogenous causal effects is particularly challenging as observable data are rarely directly linked to the causal effect of interest. A common strategy is to employ logically consistent probability assessment via Bayes’ theorem to connect observable data to the causal effect of interest. For example, the implications of earnings management as equilibrium reporting behavior is a centerpiece of our explorations. Rather than offering recipes or algorithms, the book surveys our - periences with accounting and econometrics. That is, we focus on why rather than how. The book can be utilized in a variety of venues. On the surface it is geared - ward graduate studies and surely this is where its roots lie. If we’re serious about our studies, that is, if we tackle interesting and challenging problems, then there is a natural progression. Our research addresses problems that are not well - derstood then incorporates them throughout our curricula as our understanding improves and to improve our understanding (in other words, learning and c- riculum development are endogenous). For accounting to be a vibrant academic discipline, we believe it is essential these issues be confronted in the undergr- uate classroom as well as graduate studies. We hope we’ve made some progress with examples which will encourage these developments.

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.

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