Testing Analytical Models Using Archival or Experimental Methods

SYNOPSIS 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 typica...

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Bibliographic Details
Published in:Accounting horizons 2013-03, Vol.27 (1), p.129-139
Main Authors: Dikolli, Shane S., Evans, John H., Hales, Jeffrey, Matejka, Michal, Moser, Donald V., Williamson, Michael G.
Format: Article
Language:English
Subjects:
Archives & records
Mathematical models
Peer review
Research methodology
Studies
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Summary:SYNOPSIS 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. JEL Classifications: C02; C51; C99.
ISSN:0888-7993
1558-7975
DOI:10.2308/acch-50287