Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)

Stephen Glaeser and Wayne R. Guay

Journal of Accounting and Economics, 2017, vol. 64, issue 2, 305-312

Abstract: Christensen et al. (2017) provide evidence that the dissemination of mine safety information in SEC filings has real effects on mine safety. We discuss the extent to which Christensen et al.’s results generalize to a research question that we consider of broader interest to accounting researchers, specifically where and when mandated disclosure in SEC filings can increase the dissemination of information. We also discuss identification of causal effects and generalizability concerns more broadly in the context of large sample studies and quasi-natural experiments, as well as potential ways authors might address these concerns in accounting research.

Keywords: Causal inference; Accounting research; Quasi-experimental methods; Generalizability (search for similar items in EconPapers)
JEL-codes: C12 C51 M40 M41 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (39)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:64:y:2017:i:2:p:305-312

DOI: 10.1016/j.jacceco.2017.08.003

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