Business, Management and Accounting
4 years ago

Accounting research flaws lead to unreliable study outcomes and flawed inferences.

SSRN Electronic Journal
Selection Models in Accounting Research
Clive S. Lennox, Jere R. Francis

Paper Summary

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The article discusses how using a specific method to correct for bias in accounting research can lead to unreliable results. Researchers have not been using this method correctly, causing problems like inaccurate conclusions and unstable findings. By not following certain rules, the method can give different results even with small changes. The study shows that accounting studies need to pay more attention to these rules to get more reliable results.