Empirical Research: Prescribing Credible Methods

Prof. James. A. OHLSON
Associated Researcher, Stockholm School of Economics

Date: 21 February 2024 (Wednesday)
Time: 03:00 pm to 04:30 pm
Venue: E22-G015
Host: Prof. Charile SOHN, Professor in Accounting

Abstract

The paper initially elaborates on some basic hurdles that researchers must confront to satisfy publication requirements. Because acceptable data analysis often seems arbitrary and lacking in appeal, it raises questions about what works effectively when one tries to focus on disinterested findings—as opposed to meeting publication objectives.  Following discussions about researchers’ experience with commonly used research procedures, the paper presents 4 basic alternative data analysis methods (or tools). Though these generally do not show up in the (accounting) literature, they are easy to implement and understand. Most important, the methods highlight data characteristics of intrinsic interest.

 

Speaker

Prof. James. A. Ohlson is one of the most renowned accounting scholars in the world. He did his Ph.D. at UC Berkley and worked at world top business schools such as UC Berkley, Columbia University, New York University, Arizona State University, Hong Kong Polytechnic University, and City University of Hong Kong. His name was listed in the “Accounting Hall of Fame” by American Accounting Association in 2015. He has published more than 50 papers in top accounting and finance journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, The Journal of Finance, Journal of Financial Economics, and Journal of Financial & Quantitative Analysis. Ohlson model, first introduced at CAR 1995, is the most famous accounting-based valuation model, which evoked a lot of subsequent valuation studies.

 All are welcome!