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Experimental Research in Financial Reporting
Robert Bloomfield
Kristina Rennekamp
其他書名
From the Laboratory to the Virtual World
出版
Now Publishers Inc
, 2009
主題
Business & Economics / Accounting / General
Business & Economics / Accounting / Financial
Business & Economics / International / Accounting
ISBN
1601982143
9781601982148
URL
http://books.google.com.hk/books?id=T-xoxoihnVgC&hl=&source=gbs_api
EBook
SAMPLE
註釋
Experimental Research in Financial Reporting examines the use of virtual worlds as next-generation laboratories that can help experimental researchers implement features of complex institutions that are not feasible in traditional laboratory settings. This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.