Empirical Accounting Seminars: Elephants in the Room
نویسندگان
چکیده
Abstract Attendees of accounting empirical research seminars all too often come to view the conclusions presented in papers as non-persuasive. This disappointing situation indicates that researchers employ data analysis methodologies which inherently support they are looking for. Such issues rarely discussed because many participants have relied on same – thus firsthand knowledge about inherent deficiencies. The mantra becomes: “We aware uncomfortable aspects used our research, so why dwell it?” Because these potential questions tend be outside normal and acceptable bounds, I term them “elephants room”. Five such cases delineated illustrate incontrovertible problems therein. To sum it up, elephants highlight purported substantive contents most published will taken with a grain salt for foreseeable future.
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ژورنال
عنوان ژورنال: Accounting, economics, and law
سال: 2023
ISSN: ['2194-6051', '2152-2820']
DOI: https://doi.org/10.1515/ael-2021-0067