QUANTITATIVE METHODS IN ACCOUNTING RESEARCH

Quantitative methods are in frequent use in modern accounting research. The evidence may be found e.g. in the journals like “Journal of Accounting Research”, “European Accounting Review”, “Review of Quantitative Finance and Accounting” or in the Accounting Research Network inSSRN base. Paper presents a brief survey of research areas and statisticaleconometric approaches in accounting research. Particular reference goes toresearch on corporate disclosure. Methodological component of the paper includes remarks on the use of binary response models with choice-based andmatched samples as well as comments on the sample selection approaches