An essay on conceptualization of issues in empirical accounting research
Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the issues as an important ingredient of empirical research...
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| Format: | Article |
| Language: | English |
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Elsevier
2013-09-01
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| Series: | China Journal of Accounting Research |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309113000142 |