Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)

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The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets (2018, unknown): “Therefore, a potential limitation of the UTSA tests is that they estimate a treatment effect for marginal compliers only, and this marginal treatment effect may not generalize to the average effect of trade secrecy (e.g., Angrist, Imbens, and Rubin, 1996; Blundell and Dias, 2009; Glaeser and Guay, 2”
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research** (2018, unknown): “Many studies on standard setting and financial market regulation that provide causal estimates do so in very specific settings and as a result, their estimates (or the magnitudes of their estimates) have limited generalisability (see also Leuz and Wysocki 2016, Glaeser and Guay 2017).”
The Role of Corporate Social Responsibility (CSR) Information in Supply-Chain Contracting: Evidence from the Expansion of CSR Rating Coverage (2021, background): “, the assumption that our control firms represent valid “counterfactuals” to our treated firms, indicating the hypothetical development of supply-chain contracting for our treated firms had they not been treated (e.g., Atanasov and Black 2016; Glaeser and Guay 2017).”