Archival Financial

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Description of Research

Archival research examines relations in existing historical data rather than create data through an experiment or survey. Examples of existing archival data include corporate annual reports, company disclosures, analyst reports, and stock price data. An archival study will usually have more external validity than an experiment (meaning the results from the archival study can generalize to a larger population), but less internal validity (meaning the study does not provide as much causal evidence of a relation but instead provides evidence of an association). Archival studies seek to find associations and systematic movement between variables of interest. In a financial accounting setting, much research has been devoted to how accounting numbers are associated with stock price. The majority of accounting research today is financial archival in nature. Ted Christensen has developed a framework that organizes this broad area of research. According to this framework, all financial archival research can be broken into capital markets type research and accounting choice research.

Capital Markets Financial Archival Research

Examples of Capital Markets Research

The classic examples of this type of research are Ball and Brown (1968) and Beaver (1968) whose papers started this stream of research.

See Kothari (2001) for a review of capital markets research in accounting (available here)

Accounting Choice Financial Archival Research

Examples of Accounting Choice Research

See Fields, Lys, and Vincent (2001) for a review of research on accounting choice. (available here)

Researchers Examining these Issues


Main PageResearchResearch InterestsArchival Financial
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