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課程名稱 |
會計實證研究方法介紹
Introduction to Empirical Research Methods for Accounting |
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開課學期 |
102-1 |
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授課對象 |
管理學院 會計學研究所 |
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授課教師 |
戚務君 |
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課號 |
Acc7004 |
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課程識別碼 |
722 M1320 |
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班次 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
選修 |
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上課時間 |
星期二6,7,8(13:20~16:20) |
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上課地點 |
管一203 |
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備註 |
與李艷榕合開
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1021accmethod |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
This class addresses models and methods in accounting research; it is suitable for students with a solid foundation in practical accounting but less familiar with research methods. |
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課程目標 |
(1) Understand how to compose a clear and cohesive academic paper.
(2) Recognize the strengths, weaknesses, and limitations of an academic paper.
(3) Operate econometric and statistical analysis software (such as STATA or SAS)
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課程要求 |
The class will be based on the following six topics:
1. Introduction to research and accounting research
In this class we will compare general research with that of business and accounting, and differentiate between fundamental and applied research methods. We will look at qualities that comprise sound research and various types of applied research. Skills covered include technical terminology, research processes, formatting, and research topic presentation.
2. Research methods
Lectures will be on approach and procedure in commonly used accounting research, including such methods as: qualitative research, observation, experiment, questionnaire based and archival research. In light of the class objectives special attention will be put on the latter most research method, archival research.
3. Data collection, presentation, sampling, and hypothesis
Lectures will be on measurement, variable types, data presentation, data description, sampling theory, and hypothesis testing. Students are to review the fundamental statistics concerning each topic before class.
4. Basic theories in empirical accounting research
We will discuss some theories of accounting that have proved effective for empirical research such as: contracting, debt contracting, value relevance, conservatism, earnings management, disclosure, and econometrics.
5. Regression analysis and econometrics analysis
This area of study is very similar to fundamental econometric analysis however emphasis is placed on modular applicability and real data analysis as opposed to mathematical derivation. The class will likely include, but is not limited to, components on simple regression, multiple regression, dummy variables, logit/probit models, and ordered or multinomial logit/probit models, instrumental variables, two-stage least squared squares method, and selection model.
6.Term Paper
Students are to write an academic paper, complete with a synoptic oral report. The term paper accounts for 30% of the final grade. The paper should include the research question(s) to be examined, relevant literature review, research design, empirical findings, and conclusion. The topic of the paper could be related with the student’s thesis, or it could be an independent research project. The final paper should be presented at the end of this semester. The paper will be marked according to its feasibility, innovations and contributions to the literature. |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
Lacker, D. and T. Rusticus. 2010. On the use of instrumental variables in Accounting research. Journal of Accounting and Economics 49 (3): 186-205.
Lennox, C., J. Francis, and Z Wang. 2012. Selection Models in Accounting Research. The Accounting Review 87 (2):589-616.
Two-Stage Least Squares
Aboody, D. 1996. Market Valuation of Employee Stock Options. Journal of Accounting and Economics 22: 357-391.
Hanlon, M., Rajgopal, S., Shevlin, T., 2003. Are executive stock options associated with future earnings? Journal of Accounting and Economics 36 (1–3): 3-43.
Leuz,C., D. Nanda, and P, Wysocki. 2003. Earnings management and investor protection: an international comparison. Journal of Financial Economics 69 (3): 505-527.
Selection bias
Core, J. and W. Guay. 2001. Stock Option Plans for Non-Executive Employees. Journal of Financial Economics 61: 253-287.
Leuz, C. and R. Verrecchia 2000. The Economic Consequences of Increased Disclosure. Journal of Accounting Research 38 (supplement): 91-124.
Chan, L., K. Chen, T. Chen, and Y. Yu. 2012. The Effects of Firm-initiated Clawback Provisions on Earnings Quality and Auditor Behavior. Journal of Accounting and Economics 54 (2-3): 180-196.
Logit/Probit regression
Bushee, B., D. Matsumoto, G. Miller. 2003. Open versus closed conference calls: the determinants and effects of broadening access to disclosure. Journal of Accounting and Economics 34 (1-3): 149-180.
Doyle, J., W. Ge., and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223.
Ordered Logit/Probit regression
Ashbaugh, H, D. Collins, and R. LaFond. 2006. The effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics 42 (1-2): 203-243.
Tobit regression
Shivdasani, A. and D. Yermack. 1999. CEO involvement in the selection of new board members. Journal of Finance 54 (5): 1829-1853.
Yermack, D. 1995. Do corporations award CEO stock options effectively? Journal of Financial Economics 39: 237-269.
Core, J. and W. Guay. 1999. The Use of Equity Grants to Manage Optimal Equity Incentive Levels. Journal of Accounting and Economics 28: 151-184.
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參考書目 |
N/A |
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Term Paper (including the oral presentation) |
30% |
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2. |
Mid-term written test |
30% |
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3. |
Group Work |
20% |
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4. |
Attendance and class participation |
20% |
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