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Accounting research and the significance test crisis
تحقیقات حسابداری و بحران آزمون اهمیت-2021 The emerging or at least threatening ‘‘significance test crisis” in accounting has been
prompted by a chorus across multiple physical and social sciences of dissatisfaction with
conventional frequentist statistical research methods and behaviors, particularly the use
and abuse of p-levels. There are now hundreds of published papers and statements,
echoing what has been said behind closed doors for decades, namely that much if not
most empirical research is unreliable, simply wrong or at worst fabricated. The problems
are a mixture of flawed statistical logic (as Bayesians have claimed for decades), ‘‘phacking” by way of fishing for significant results and publications, selective reporting or
‘‘the file drawer problem”, and ultimately the ‘‘agency problem” that researchers charged
by funding bodies (their Universities, governments and taxpayers) with conducting
disinterested ‘‘objective science” are motivated more by the personal need to publish
and please other researchers. Expanding on that theme, the supply of empirical research
in the ‘‘market for statistical significance” is described in terms of ‘‘market failure” and
‘‘the market for lemons”.
keywords: تحقیق حسابداری تجربی | آزمایشات | بحران تکثیر | سطحی | گزارش های ثبت شده | Empirical accounting research | Significance tests | Replication crisis | p-levels | p-hacking | Registered reports |
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