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Journal of Banking and Financial Economics
Applied accounting; quantitative methods; empirical corporate finance
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On The Use Of Quantitative Methods In Accounting Research In Poland, Marek Gruszczyński
On The Use Of Quantitative Methods In Accounting Research In Poland, Marek Gruszczyński
Journal of Banking and Financial Economics
This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having “accounting” in their title, as well as the leading Polish journal on accounting research – Zeszyty Teoretyczne Rachunkowości (ZTR, Theoretical Journal of Accounting). The principal finding is that Polish authors – especially those using quantitative methods – rarely publish in top accounting journals outside of Poland. They most frequently publish quantitative papers in ZTR, although those papers account for just 5% of the total number of papers published there. The corresponding …