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K-State Today

January 25, 2012

Accounting professor to be published in the Journal of Business and Economics Research

Submitted by Olivia Blanco

John Morris, assistant professor of accounting, has had a paper accepted for publication in the Journal of Business and Economics Research. His paper is titled “Survivor Bias in Firm Specific Longitudinal Studies: The Case of ERP Systems.”

The paper follows up on a study in which the markets react favorably to announcements that Enterprise Resource Planning systems were being implemented in businesses. Since only about half of the businesses in the original study survived through 2009, further studies using the same sample are subject to a survivor bias argument. This study examines the reasons for non-survival and develops proxies for missing data to test whether the original event study accurately predicted future returns, concluding that such a follow-up study would not have been impacted by survivor bias.

The Journal of Business and Economics Research publishes articles that contribute to the knowledge and understanding of all aspects of business and economics research. The journal researches questions from a range of perspectives using analytical work, case studies, field research, historical analysis and statistical analysis. The journal provides open access to content making research more freely available to support greater global exchange of knowledge.

Morris conducts research in the areas of financial and managerial accounting and accounting information system. He teaches accounting courses in the master of business administration and master of accountancy programs.