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Author: Robert Bloomfield
Publisher: Now Publishers Inc
ISBN: 1601982143
Category : Business & Economics
Languages : en
Pages : 100
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Book Description
Experimental Research in Financial Reporting examines the use of virtual worlds as next-generation laboratories that can help experimental researchers implement features of complex institutions that are not feasible in traditional laboratory settings. This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.
Author: Robert Bloomfield
Publisher: Now Publishers Inc
ISBN: 1601982143
Category : Business & Economics
Languages : en
Pages : 100
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Book Description
Experimental Research in Financial Reporting examines the use of virtual worlds as next-generation laboratories that can help experimental researchers implement features of complex institutions that are not feasible in traditional laboratory settings. This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.
Author: Robert Libby
Publisher:
ISBN:
Category :
Languages : en
Pages : 72
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Book Description
This paper uses recent experimental studies of financial accounting to illustrate our view of how such experiments can be conducted successfully. Rather than provide an exhaustive review of the literature, we focus on how particular examples illustrate successful use of experiments to determine how, when and (ultimately) why important features of financial accounting settings influence behavior. We first describe how changes in views of market efficiency, reliance on the experimentalist?s comparative advantage, new theories, and a focus on key institutional features have allowed researchers to overcome the criticisms of earlier financial accounting experiments. We then describe how specific streams of experimental financial accounting research have addressed questions about financial communication between managers, auditors, information intermediaries, and investors, and indicate how future research can extend those streams. We focus particularly on (1) how managers and auditors report information, (2) how users of financial information interpret those reports, (3) how individual decisions affect market behavior, and (4) how strategic interactions between information reporters and users can affect market outcomes. Our examples include and integrate experiments that fall into both the quot;behavioralquot; and quot;experimental economicsquot; literatures in accounting. Finally, we discuss how experiments can be designed to be both effective and efficient.
Author: Mary E. Barth
Publisher: Now Publishers Inc
ISBN: 1601980086
Category : Business & Economics
Languages : en
Pages : 109
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Book Description
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Author: Robert Libby
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 50
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Book Description
Author: Tracie McDonald Majors
Publisher:
ISBN:
Category :
Languages : en
Pages : 250
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Book Description
Range disclosures of estimates, whether in an expanded auditor's report or by managers, would be intended to communicate measurement uncertainty to investors. Knowing this information should enhance investors' ability to identify aggressive reporting, thereby possibly increasing investor actions taken against managers. In a laboratory experiment, I find that students in a managerial reporting role (hereafter, managers) report less aggressive estimates of an asset's value when ranges of possible estimates accompany their point estimates reported to students in an investor role (hereafter, investors), such that investor actions against managers do not increase when ranges are disclosed. However, this decline in aggressiveness is concentrated in managers with a greater degree of association with one or more of the following personalities: psychopathy, narcissism, and Machiavellianism (collectively deemed the "Dark Triad" in psychology). Notably, this result occurs because, in a regime of no range disclosure, these managers report relatively aggressive estimates to investors, irrespective of their private information about the asset's true value, while managers exhibiting low association with any of these personalities report estimates that more accurately reflect their private information. Range disclosure disciplines the former group of managers, which suggests that requiring range disclosure would discipline the reporting of the managers who are the most prone to take advantage of investors absent the communication of this information.
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 238
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Book Description
Papers presented at the annual Conference on Accounting Research, held at the University of Chicago, sponsored by KPMG Peat Marwick Foundation.
Author: A. Rashad Abdel-Khalik
Publisher: Durham, N.C. : Duke University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 240
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Book Description
Papers from a symposium held at Duke University, Durham, N.C., on December 3 and 4, 1975.
Author: Vicky Arnold
Publisher: Emerald Group Publishing
ISBN: 1846639611
Category : Psychology
Languages : en
Pages : 190
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Book Description
Includes an article that compares the strengths and weaknesses of using a single type of research method to investigate accounting phenomenon and explains why using multiple methods provides a richer understanding of particular issues. This book includes articles, which are useful in facilitating behavioral research.
Author: Robert J. Bloomfield
Publisher:
ISBN:
Category :
Languages : en
Pages : 64
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Book Description
Virtual worlds can allow experimental researchers to create and examine settings with far more institutional complexity than is possible in a traditional laboratory setting. This document discusses how studies with greater complexity can complement more traditional experimental methods for those who are studying financial reporting; explores both the opportunities and challenges virtual worlds present to experimentalists; presents some examples of how to implement complex institutions; and discusses how the costs and benefits of the virtual-world laboratory vary across different experimental traditions.
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 236
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Book Description
Papers presented at the annual Conference on Accounting Research, held at the University of Chicago.
