2013 Fiscal Year Final Research Report
Application of MCMC in the empirical accounting research
| Project/Area Number |
23653115
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Tamagawa University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 実証的会計研究 / MCMC |
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| Research Abstract |
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.
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