دانلود مقاله ISI انگلیسی شماره 44510
عنوان فارسی مقاله

نقد انتخابی از تحقیقات حسابداری مالی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
44510 2015 11 صفحه PDF سفارش دهید 9720 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
A selective critical review of financial accounting research ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Critical Perspectives on Accounting, Volume 26, February 2015, Pages 157–167

کلمات کلیدی
هزینه سرمایه - مدل سازی ساختاری - ابطال - پروکسی حسابداری - اصطکاک مدل سازی
پیش نمایش مقاله
پیش نمایش مقاله نقد انتخابی از تحقیقات حسابداری مالی

چکیده انگلیسی

This essay provides a selective critical review of the financial accounting literature focusing primarily on accounting valuation including implied costs of equity capital, empirical accounting proxies, and frictions in accounting theory. In the opinion of this author, accounting research in these areas is often too complacent, suffering from a lack of critical reasoning. Complacency distorts research innovation and hinders the long-run sustainability of accounting academe in the area of financial accounting. The examples discussed in this essay include (but are not limited to) the issue of structural modeling and model falsifiability; determining whether a firm is over or underpriced based on valuation models that do not allow for such phenomena; arbitrarily “merging” two disparate models one for valuation and one for the discount rate; failing to appreciate the empirical limitations induced by risk-neutral valuation models in estimating costs of capital; employing the same proxies over and over again that ostensibly have no underlying theoretical bases; estimating regressions that necessarily yield biased coefficients when the econometrics literature provides ready solutions; and generating complex models absent the frictions that are essential to the issue being researched.

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