Puissance statistique des tests et date de publication: une corrélation trompeuse ?

Adrien Bernard Bonache

ACCRA, 2018, vol. 24, issue 1, 13-41

Abstract: This article synthesizes a study of the statistical power of tests of the studies published in Comptabilité ? Contrôle ? Audit during the past twenty years and its determinants. To this end, we performed a power analysis, and bivariate and multivariate analyses. Similar to previous studies, the power and bivariate analyses demonstrated a statistically significant increase in the statistical power of tests of the articles studied. However, the multivariate analysis uncovered the spuriousness of the correlation between the publication date and the power of tests of these articles. This spurious relation could stem from a publication bias due to the use of statistical significance as a criterion for publication.

Keywords: power; sample size; spurious relation; publication bias (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_241_0013 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2018-1-page-13.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_241_0013

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().