稳健性(进化)
审计
会计
收益
保守主义
会计信息系统
盈余管理
经济
管理科学
政治学
生物化学
化学
政治
法学
基因
出处
期刊:Oxford University Press eBooks
[Oxford University Press]
日期:2004-03-18
卷期号:: 5-31
被引量:19
标识
DOI:10.1093/0199260621.003.0001
摘要
Abstract The objective is to discuss the merits of analytical models in financial accounting research. Analytical models are particularly useful for gaining insights into situations that are characterized by strategic interactions of various decision-makers with information asymmetry and conflicting interests. Describes the common model structures used in this kind of research, typical assumptions, and major results of the models. Provides examples including aggregations, conservatism, earnings management, and auditing as a basis for an evaluation of the costs and benefits of analytical research. A major advantage is the ability to derive results that run counter to common wisdom, thus enhancing our understanding of real phenomena as well as identifying the conditions under which certain results hold or do not hold. Finally, it considers robustness issues and empirical testing of analytical results, and policy recommendations based on them.
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