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tsuomela : unobservables   1

Postmodern Economists, Empiricist Sociologists? The Problem of Unobservables « A (Budding) Sociologist’s Commonplace Book
In an excellent paper in a similar vein, Espeland and Hirsch (1990) give numerous examples of the kinds of manipulations possible of accounting profits that, they argue, made possible the conglomerates of the 1960s. Especially popular tricks allowed firms to count the earnings of acquired firms retroactively, thus increasing the apparent profitability of the firm post-merger
economics  sociology  profit  accounting  observation  definition  boundaries  unobservables 
july 2009 by tsuomela

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