Abstract
Analytical models can quite naturally complement empirical data, whether archival or experimental. This article begins by discussing the advantages and disadvantages of combining an analytical model with archival or experimental data in a single study. We next describe how models are typically used in empirical research and discuss when including an analytical model is more versus less useful. Finally, we offer examples of more and less successful combinations of analytical models and empirical data, along with a brief discussion of how such studies are likely to fare in the journal review process.
Original language | English (US) |
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Pages (from-to) | 129-139 |
Number of pages | 11 |
Journal | Accounting Horizons |
Volume | 27 |
Issue number | 1 |
DOIs | |
State | Published - Mar 2013 |
Externally published | Yes |
Keywords
- Analytical models
- Archival methods
- Experimental method
- Principal-agent analysis
ASJC Scopus subject areas
- Accounting