Publication Bias in Recent Empirical Accounting Research

41 Pages Posted: 16 Jan 2014 Last revised: 31 Dec 2016

See all articles by Sudipta Basu

Sudipta Basu

Temple University - Department of Accounting

Han-Up Park

University of Saskatchewan - Edwards School of Business

Date Written: March 25, 2014

Abstract

We analyze p-values in empirical papers published in the “top three” accounting journals in 2011. We estimate average Type I error and Type II error rates to be 11% and 22% respectively. The p-value distribution is strongly concentrated near zero and the frequencies of p-values just below conventional significance levels are higher than frequencies just above these levels. These p-values patterns are stronger and error rates higher for Test variables than Control variables and in rounded and directly reported p-values. The findings likely derive from selective reporting of statistically significant results or searching across research designs for p-values for Test variables below conventional significance levels.

Keywords: statistical significance, research methodology, t-statistic, meta-analysis

Suggested Citation

Basu, Sudipta and Park, Han-Up, Publication Bias in Recent Empirical Accounting Research (March 25, 2014). 2014 Canadian Academic Accounting Association (CAAA) Annual Conference; Fox School of Business Research Paper No. 14-027. Available at SSRN: https://ssrn.com/abstract=2379889 or http://dx.doi.org/10.2139/ssrn.2379889

Sudipta Basu

Temple University - Department of Accounting ( email )

Philadelphia, PA 19122
United States
215.204.0489 (Phone)
215.204.5587 (Fax)

Han-Up Park (Contact Author)

University of Saskatchewan - Edwards School of Business ( email )

Saskatchewan
Canada

Register to save articles to
your library

Register

Paper statistics

Downloads
410
Abstract Views
1,810
rank
70,165
PlumX Metrics