This essay discusses how incorporating qualitative analyses and insight in positivist field studies can strengthen researchers’ ability to draw causal inferences. Specifically, I review how the rich institutional knowledge available in field settings can be used to increase internal validity...

We examine whether more sophisticated accounting methods (in the form of accrual accounting) interact with other information sources to reduce information asymmetries between small business borrowers and lenders, thereby lowering borrowers׳ probability of loan denial and cost of debt. We find...