.png){kind=icon}
返回
Selection Models in Accounting Research
.png){kind=icon}
PRE
AI
DOI：10.2308/accr-10195.png)
.png){kind=icon}
原文求助.png){kind=icon}
分享.png){kind=icon}
收藏
摘要
En 中文
This study explains the challenges associated with the Heckman (1979) procedure to control for selection bias, assesses the quality of its application in accounting research, and offers guidance for better implementation of selection models. A survey of 75 recent accounting articles in leading journals reveals that many researchers implement the technique in a mechanical way with relatively little appreciation of important econometric issues and problems surrounding its use. Using empirical examples motivated by prior research, we illustrate that selection models are fragile and can yield quite literally any possible outcome in response to fairly minor changes in model specification. We conclude with guidance on how researchers can better implement selection models that will provide more convincing evidence on potential selection bias, including the need to justify model specifications and careful sensitivity analyses with respect to robustness and multicollinearity.
Keyword:
selection model
Heckman
selection bias
endogeneity
treatment effect model
AI总结
对已上传原文的论文进行重点信息的提取，主要内容包括：简要概述、研究摘要、背景介绍、关键亮点、图文解析、展望与总结。
期刊
IF:
4.4
论文数:
2.4K
被引数:
2.0W
机构
引用论文
.png){kind=icon}
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches估计金融面板数据集中的标准误差: 比较方法
OAAI
OAAI分享收藏
查看更多内容