Identification and Generalizability in Accounting Research: A Discussion of Christensen, Floyd, Liu, and Maffett (2017)
23 Pages Posted: 8 Aug 2017 Last revised: 7 Sep 2017
Date Written: August 6, 2017
Christensen et al. (2017) provide evidence that the dissemination of mine safety information in SEC filings has real effects on mine safety. We discuss the extent to which Christensen et al.’s results generalize to a research question that we consider of broader interest to accounting researchers, specifically where and when mandated disclosure in SEC filings can increase the dissemination of information. We also discuss identification of causal effects and generalizability concerns more broadly in the context of large sample studies and quasi-natural experiments, as well as potential ways authors might address these concerns in accounting research.
Keywords: causal inference; accounting research; quasi-experimental methods; generalizability
JEL Classification: C12, C51, M40, M41
Suggested Citation: Suggested Citation