Application of MCMC in the empirical accounting research

MCMC在实证会计研究中的应用

• 批准号: 23653115
• 负责人: KOBAYASHI Naoki
• 金额: $ 2.58万
• 依托单位: Tamagawa University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Challenging Exploratory Research
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2013
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23653115/
• 关键词: 実証的会計研究; MCMC; ＭＣＭＣ; ベイズ分析

The accounting research is a state of the blind alley of the evolution for a long time. The discovery matters in research activities are as follows to overcome the situation. There are few researchers making the bridge between an accounting theory model researcher and the empirical accounting researcher whose mathematics, statistics are predominantly inferior to them. So, it is difficult to connect the accounting theory model research and the empirical accounting research as far as the present conditions continue, and there is not the breakaway from the blind alley of the evolution for the time being. It is the most important to reach the desirable level of mathematics and statistics for the empirical accounting researcher. The statistics modeling by the Bayes theory makes a bridge between two research domains and is essential way to break the blind alley of the evolution in accounting research.

会计研究长期以来一直处于演化的死胡同状态。为了克服这种情况，研究活动中的发现事项如下。很少有研究人员能够在会计理论模型研究者和数学、统计学方面明显不如他们的实证会计研究者之间架起桥梁。因此，就目前的条件来看，会计理论模型研究与实证会计研究很难衔接起来，暂时还没有摆脱演化的死胡同。对于实证会计研究者来说，达到理想的数学和统计学水平是最重要的。贝叶斯理论的统计建模在两个研究领域之间架起了一座桥梁，是打破会计研究发展的死胡同的重要途径。

项目成果

ベイジアン統計解析の実際

贝叶斯统计分析实践

• 发表时间: 2011
• 作者: 丹後俊郎

AN EMPIRICAL ANALYIS OF THE ASSOCIATION BETWEEN STOCK RETURN AFTER THE ANNOUNCEMENTS OF IMPAIRED ASSETS AND ACT CONCERNING REVALUATION OF LAND IN JAPAN

资产减值公告后股票收益率与日本土地重估法案关联性的实证分析

• 发表时间: 2013
• 作者: Naoki Kobayashi

An empirical analysis of the association between stock return after the announcements of impaired assets and act concerning revaluation of land in Japan

日本资产减值公告后股票收益与土地重估行为关联性的实证分析

• 发表时间: 2013
• 作者: Naoki Kobayashi

AN EMPIRICAL ANALYSIS OF THE PRACTICAL USEFULNESS OF IMPAIRMENT ANNOUNCEMENTS IN JAPAN

日本减值公告实际用途的实证分析

• 发表时间: 2011
• 作者: 小林直樹