Experimental Research in Financial Accounting

By R. Libby, Robert J. Bloomfield, M. Nelson. 2002

980 citations recorded by the source corpus.

Subfields: Accounting, Finance, Safety Research

View Paper: https://www.semanticscholar.org/paper/243134afdf688d2d49ac7554327bedff3b1c468d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Michael John Jones
2. Weili Ge
3. V. Beattie
4. Dawn A. Matsumoto
5. J. Zhang
6. Robert H. Chenhall
7. Andrew J. Leone
8. Samuel B. Bonsall

In Finance

1. Michael John Jones
2. Weili Ge
3. Brian P. Miller
4. Samuel B. Bonsall
5. K. Trotman
6. V. Beattie
7. N. Dopuch
8. Dawn A. Matsumoto

In Safety Research

1. Robert H. Chenhall
2. K. Trotman
3. Frank Moers
4. Kristina Rennekamp

Citations in the corpus

• The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, neutral): “These findings also apply to accounting information; Libby et al. (2002) review studies that document reasons as to why investors’ use of accounting information is biased and the finance and accounting literature reports evidence of apparent market mispricing of accruals (Sloan, 1996; Xie, 2001;…”
• The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research (2007, background): “1See Libby et al. (2002) for an application of the predictive validity framework to experimental research in financial accounting.”
• A Plain English Measure of Financial Reporting Readability (2017, methodology): “These controlled experiments enable us to manipulate variables of interest in order to observe their effects, while holding constant other potentially influential variables (Libby et al., 2002).”
• Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011, background): “In addition, experimental studies often control certain factors in an attempt to identify the impact of other factors (Libby, Bloomfield, and Nelson 2002).”
• Do Investors Overvalue Firms With Bloated Balance Sheets (2004, neutral): “Experimental psychologists and accountants document that individuals, including investors and financial professionals, concentrate on a few salient stimuli (see e.g., the surveys of Fiske and Taylor (1991) and Libby et al. (2002)).”
• Investor Psychology in Capital Markets: Evidence and Policy Implications (2001, neutral): “In these settings, information was generally not aggregated efficiently (as discussed in the surveys of Sunder (1995) and Libby, Bloomfield, and Nelson (2001)).”