Research Method and Methodology in Finance and Accounting
Licensed to: iChapters User
Research Method and Methodology in Finance and Accounting
Second Edition
Bob Ryan Robert W. Scapens Michael Theobold
Australia . Canada . Mexico . Singapore . Spain . United Kingdom . United States
Licensed to: iChapters User
Research Method and Methodology in Finance and Accounting Copyright © Bob Ryan, Robert W. Scapens and Michael Theobold 2002
_______________________________________________________________________ The text of this publication, or any part thereof, may not be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, storage in an information retrieval system, or otherwise, without prior permission of the publisher. While the publisher has taken all reasonable care in the preparation of this book the publisher makes no representation, express or implied, with regard to the accuracy of the information contained in this book and cannot accept any legal responsibility or liability for any errors or omissions from the book or the consequences thereof. Products and services that are referred to in this book may be either trademarks and/or registered trademarks of their respective owners. The publisher and author/s make no claim to these trademarks. British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library _______________________________________________________________________ ISBN: 978-1-86152-881-0 First edition published by Academic Press Limited 1992
Typeset by Dexter Haven Associates Ltd, London Printed by TJ Digital, Padstow UK
Copyright 2009 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part.
Licensed to: iChapters User
. . . . .
1
The philosophy of financial research
Research is a process of intellectual discovery, which has the potential to transform our knowledge and understanding of the world around us. In
Research Method and Methodology in Finance and Accounting
Second Edition
Bob Ryan Robert W. Scapens Michael Theobold
Australia . Canada . Mexico . Singapore . Spain . United Kingdom . United States
Licensed to: iChapters User
Research Method and Methodology in Finance and Accounting Copyright © Bob Ryan, Robert W. Scapens and Michael Theobold 2002
_______________________________________________________________________ The text of this publication, or any part thereof, may not be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, storage in an information retrieval system, or otherwise, without prior permission of the publisher. While the publisher has taken all reasonable care in the preparation of this book the publisher makes no representation, express or implied, with regard to the accuracy of the information contained in this book and cannot accept any legal responsibility or liability for any errors or omissions from the book or the consequences thereof. Products and services that are referred to in this book may be either trademarks and/or registered trademarks of their respective owners. The publisher and author/s make no claim to these trademarks. British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library _______________________________________________________________________ ISBN: 978-1-86152-881-0 First edition published by Academic Press Limited 1992
Typeset by Dexter Haven Associates Ltd, London Printed by TJ Digital, Padstow UK
Copyright 2009 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part.
Licensed to: iChapters User
. . . . .
1
The philosophy of financial research
Research is a process of intellectual discovery, which has the potential to transform our knowledge and understanding of the world around us. In