Badania ilościowe w finansach przedsiębiorstw i rachunkowości – wyzwania metodyczne
Quantitative Research in Corporate Finance and Accounting – Methodological Challenges

Summary/Abstract: Purpose – Discussion of the methodology of financial microeconometrics and the imperfection of some of its techniques as applied to corporate finance and accounting. In particular, questions of endogeneity and the analysis of causality are presented. Design/Methodology/approach – Analysis of mainstream works devoted to empirical corporate finance and applied accounting. This is enhanced by author’s own research experience. Findings – Presentation of several imperfections of statistical-econometric methods as applied to corpo-rate finance and accounting research. Originality/value – Proposal of the catalogue of good practices in using quantitative (econometric) methods in empirical corporate finance and applied accounting.

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