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Research Methodology and Method in Finance and Accounting
Professor Li Zengquan
Shanghai University of Finance and Economics
2010.2
I: Objectives
This course is aimed all those who are interested in understanding the research process and improving their performance in research. The main objective of this course is to provide students a clear guidance on research method and methodology in finance and accounting.
The course can be divided into two parts. In part one, some issues on research methodology will be discussed. In this part, we will first examine the philosophical debates which condition research in our subject areas, and then explain our understanding of the scope of accounting and financial research. Part two provides two chapters on research methods. In the first chapter of this part we will discuss the power and application of different methods. In the second chapter, a general structure of an academic paper will be introduced.
IV. Class Topic
A. Methodology
The philosophy of finance and accounting research
Traditions of research in accounting and finance
B. Method
The method of empirical research
The research output
V. Reference
1. Text book
Ryan Bob, Robert W. Scapens, Michael Theobold, 2002, Research Method and Methodology in Finance and Accounting (second edition), published by Thomson.
2. Complemented paper
Alchian A.A., 1950, Uncertainty, Evolution, and Economic Theory, Journal of Political Economy 58, 211-221
Fridman, Milton, 1953, Positive Research Methodology, Published In Chap.1 of “Essays in Positive Economics”, Chicago: The Press of the University of Chicago.
张五常，2002，科学的方法，载于《经济解释》（卷一）之《科学说需求》第一章，香港：花千树出版社。
Watts, R.L., Zimmerman, J.L., 1986, The Role of Accounting Theory, Published in Chap.1 of “Positive Accounting Theory”. Prentice-Hall, Englewood Cliffs, NJ.
Holthausen, R. W., R. L. Watts, 2001, The relevance of the value-relevance literature for financial accounting standard setting, Journal of Accounting and economics 31, 3-75.
Barth, M.E., Beaver, W.H., Landman, W., 2001. The relevance of value relevance research for financial accounting standard setting: Another view. Journal of Accounting and economics 31, 76-91.
Johnson, Bruce W., Robert Magee, Nandu Nagarajan, and Herry Newman, 1985, An Analysis of the Stock Price Reaction to Sudden Executive Death: Implications for the Management Labor Market, Journal of Accounting and Economics 7, 151–174.
Slovin, Myron B., and Sushka, Marie E., 1993, Ownership Concentration, Corporate Control Activity, and Firm Value: Evidence from the Death of Inside Block holders. Journal of Finance 48, 1293-1321.
Karpoff Jonathan M., 2001, Public Versus Private Initiative in Arctic Exploration: The Effects of Incentives and Organizational Structure, Journal of Political Economy 109, 38-78
Bertrand Marianne, Antoinette Schoar, 2003, The Managing with Style: The Effect of Managers on Corporate Policy, The Quarterly Journal of Economics 118, 1169-1208
Mackinlay, A. C.，1997, Event studies in economics and finance , Journal of Economic Literature 35, 13–39
Kothari, S.P., Andrew J. Leone, Charles E. Wasley, 2005, Performance matched discretionary accrual measures, Journal of Accounting and Economics 39, 163-197
Brown Stephen, Kin Lo, Thomas Lys, 1999, Use of R2 in accounting research: measuring changes in value relevance over the last four decades, Journal of Accounting and Economics 28,83-115
Petersen, Mitchell A., 2009, Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches, The Review of Financial Studies 22, 435-480
Larcker, David F.,
Rusticus, Tjomme O.,2010, On the Use of Instrumental Variables in Accounting Research, journal of accounting and economics forthcomming
3. Discussed paper
Healy, P.M., Palepu, K.G., Ruback, R.S., 1992, Does corporate performance improves after mergers? Journal of Financial Economics 31, 135–175.
Ghosh, A., 2001, Does operating performance really improve following corporate acquisitions? Journal of Corporate Finance 7, 151-178.
Chaney, P.K., Philipich, K.L., 2002. Shredded reputation: the cost of audit failure. The Journal of Accounting Research 40, 1221–1245.
Nelson, Karen K., Richard A. Price, Brian R. Rountree, 2008, The market reaction to Arthur Andersen’s role in the Enron scandal: Loss of reputation or confounding effects?, Journal of Accounting and Economics 46, 279-293
DeFond, M., Park, C., 1997. Smoothing income in anticipation of future earnings, Journal of Accounting and Economics 23, 115–139.
Elgers, P. T., R. J. Pfeiffer Jr, S. L. Porter, 2003, Anticipatory income smoothing: a re-examination, Journal of Accounting and economics 35, 305-422.
Perez-Gonzalez F., 2006, Inherited Control and Firm Performance, American Economic Review 96, 1559-1588.
Bennedsen, M. K. Nielsen, and, Wolfenzon, D., 2007. Inside the family firm: The role of families in succession decisions and performance, Quarterly Journal of Economics 122 ,647-691
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