上财会计与财务研究方法论课件李增泉教授教学讲义.ppt

*;引子：独立董事的价值;他们真的很厉害？可以抑制掏空、提供咨询、扶贫教授、保护官员？;;以上例子中的方法论问题;*;*;*;*;*;*;*;*;*;*;*;*;Uncertainty, Evolution and Economic Theory;Outline;“Profit Maximization” Is Not A Guide To Action;Success Is Based On Results, Not Motivation;Chance or Luck Is One Method of Achieving Success;Chance Does Not Imply Nondirected, Random Allocation of Resources;Chance Does Not Imply Nondirected, Random Allocation of Resources;Individual Adapting Via Imitation and Trial and Error;Individual Adapting Via Imitation and Trial and Error;Conclusions;The Methodology of Positive Economics;Outline;The Relationship Between Positive and Normative Economics;Positive Economics;Positive Economics;Positive Economics;Positive Economics;The role of assumptions;The role of assumptions;Conclusions;科学的方法;提纲;人与科学;现象必有规律;事实不能解释事实;事实不能解释事实;特殊理论与套套逻辑;可能被事实推翻的重要性;几种不能被事实推翻的情况;几种不能被事实推翻的情况;理论的真实性;结论;The relevance of the value-relevance literaturefor financial accounting standard setting;Outline ;the underlying theory;the underlying theory;the underlying theory;the underlying theory;the underlying theory;Why are the theories not descriptive?;FASB statements and value-relevance theories;Value relevance and GAAP;Value relevance and GAAP;The valuation model;Conclusions;*;*;*;*;*;*;*;*;;*;*;*;*;;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;A case;;;;;;;;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;;On the use of instrumental variables in accounting research;Instrumental variable (IV) methods are commonly used in accounting research (e.g., earnings management, corporate governance, executive compensation, and disclosure research) when the regressor variables are endogenous. when the outcome and explanatory variables are simultaneously determined (i.e., simultaneous-equation bias) when a variable that affects both the outcome and explanatory variables is not included in the regression model (i.e., correlated omitted variable bias);This solution to endogeneity is appropriate if the researcher can find instrumental