Type of Credit: Elective
Credit(s)
Number of Students
This course primarily focuses on accounting research methodology for master-level students pursuing academic careers or planning to write a thesis. This course provides basic and essential knowledge for researching and writing a dissertation, primarily focusing on econometric lectures and the SAS practice.
能力項目說明
After studying this course, students are expected to be able to:
(i) Understand the econometric issues in empirical research,
(ii) Interpret empirical results, and
(iii) Replicate empirical papers using SAS.
| 教學週次Course Week | 彈性補充教學週次Flexible Supplemental Instruction Week | 彈性補充教學類別Flexible Supplemental Instruction Type |
|---|---|---|
* This schedule is temporary and subject to change.
|
Week |
Topic |
Content and Reading Assignment |
Teaching Activities and Homework |
|
1 |
Econometrics |
Course Overview Introduction to Academic Accounting Research |
SAS Installation |
|
2 |
Econometrics |
Good Estimator Ordinary Least Squares (OLS) Model Specification |
|
|
3 |
Econometrics |
Dummy Variables (Indicator) |
|
|
4 |
Econometrics |
Violating OLS Assumption: Clustering |
|
|
5 |
Econometrics |
Concept of Endogeneity |
|
|
6 |
Econometrics |
Violating OLS Assumption: Endogeneity (1) Instrumental Variable Approach |
(Heckman) |
|
7 |
Econometrics |
Violating OLS Assumption: Endogeneity (2) Difference-in-Differences |
(PSM) |
|
8 |
Econometrics |
Qualitative Dependent Variables |
|
|
9 |
SAS |
Introduction to Database Introduction to SAS (1) |
|
|
10 |
SAS |
Introduction to SAS (1) |
|
|
11 |
SAS |
Introduction to SAS (1) |
|
|
12 |
SAS |
Introduction to SAS (2): Stock Returns |
|
|
13 |
SAS |
Introduction to SAS (3): Accrual Quality |
|
|
14 |
SAS |
Replication Overview Introduction to SAS (4): Paper Replication |
|
|
15 |
SAS |
Presentation (by students) Introduction to SAS (4): Paper Replication |
|
|
16 |
SAS |
Presentation (by students) Introduction to SAS (4): Paper Replication |
|
|
17 |
|
SAS replication |
|
|
18 |
|
SAS replication |
|
|
Quiz |
40% |
|
SAS Replication (Final) |
40% |
|
Presentation, class participation, homework, and others |
20% |
Important Notes:
|
1. Participation |
Those who miss a class more than four times will be given “Fail.” |
|
2. Small Quiz |
This class does not have a written mid-term exam. Instead, at the beginning of each class, a small quiz will be provided for about 20 minutes. Questions will be given based on the materials taught in the previous week. |
|
3. SAS Replication |
1. Students (or groups) choose a paper that they want to replicate 2. Make a presentation for the paper summary (15-20 minutes), including the paper’s research questions, hypothesis, sample, research model, and empirical results. 3. Submission: e-mail (khyu@g.nccu.edu.tw) - Documents required (important): (1) Variable definition, Replicated tables and figures with interpretation (Word format) (2) SAS code (SAS file) - Make a note so that I can clearly understand your code 4. Deadline: to be announced
|
■ Course materials will be distributed before each topic begins.
■ Any books, materials, Youtube in your language help learn SAS.
■ The Little SAS Book
■ Reference (research papers)
Gow, I. D., D. F. Larcker, and P. C. Reiss. 2016. Causal Inference in Accounting Research. Journal of Accounting Research 54 (2): 477–523.
Larcker, D. F., and T. O. Rusticus. 2010. On the use of instrumental variables in accounting research. Journal of Accounting and Economics 49 (3): 186–205.
Lennox, C. S., J. R. Francis, and Z. Wang. 2012. Selection Models in Accounting Research. The Accounting Review 87 (2): 589–616.
Shipman, J. E., Q. T. Swanquist, and R. L. Whited. 2017. Propensity score matching in accounting research. Accounting Review 92 (1): 213–244.
Thompson, S. B. 2011. Simple formulas for standard errors that cluster by both firm and time. Journal of Financial Economics 99 (1): 1–10.
| 書名 Book Title | 作者 Author | 出版年 Publish Year | 出版者 Publisher | ISBN | 館藏來源* | 備註 Note |
|---|