Testing analytical models using archival or experimental methods

Shane S. Dikolli, John H. Evans, Jeffrey Hales, Michal Matejka, Donald V. Moser, Michael G. Williamson

Research output: Contribution to journalArticle

6 Scopus citations

Abstract

Analytical models can quite naturally complement empirical data, whether archival or experimental. This article begins by discussing the advantages and disadvantages of combining an analytical model with archival or experimental data in a single study. We next describe how models are typically used in empirical research and discuss when including an analytical model is more versus less useful. Finally, we offer examples of more and less successful combinations of analytical models and empirical data, along with a brief discussion of how such studies are likely to fare in the journal review process.

Original languageEnglish (US)
Pages (from-to)129-139
Number of pages11
JournalAccounting Horizons
Volume27
Issue number1
DOIs
StatePublished - Mar 1 2013

Keywords

  • Analytical models
  • Archival methods
  • Experimental method
  • Principal-agent analysis

ASJC Scopus subject areas

  • Accounting

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    Dikolli, S. S., Evans, J. H., Hales, J., Matejka, M., Moser, D. V., & Williamson, M. G. (2013). Testing analytical models using archival or experimental methods. Accounting Horizons, 27(1), 129-139. https://doi.org/10.2308/acch-50287