Selection models in accounting research
By Clive Lennox, Jere R. Francis, Zitian Wang. 2012
1,289 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/b4d78ec539f1ca6a19d4822a71ecec1e74a9515c
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Gerald J. Lobo
- C. Lim
- Kiridaran Kanagaretnam
- V. Atanasov
- Gordon Richardson
- Bernard S. Black
- Jeong‐Bon Kim
- M. Atif
Citations in the corpus
- Sample Selection Bias and Heckman Models in Strategic Management Research (2016, background): “variable is not correlated with either e or u, and is thus exogenous in both stages (Lennox et al., 2011).”
- Auditing private companies: what do we know? (2017, neutral): “However, both Clatworthy et al. (2009) and Lennox et al. (2012) criticize this finding and argue that the Heckman model that Chaney et al. (2004) use to control for auditor self-selection in examining the Big 5 premium in audit pricing is sensitive to design choices.”
- Does board gender diversity affect renewable energy consumption? (2020, methodology): “Second, we use propensity score matching (PSM) (e.g., Rosenbaum and Rubin, 1983; Lennox et al., 2011; Hossain et al., 2019) to address the above endogeneity concerns.”
- Shock-Based Causal Inference in Corporate Finance and Accounting Research (2015, methodology): “Lennox et al. (2012) study the use of Heckman selection models in accounting research.”
- Auditor Choice in Politically Connected Firms (2014, neutral): “05), helping to justify the validity of this exclusion restriction (e.g., Larcker and Rusticus, 2010; Lennox et al., 2012).”
- Corporate Political Connections and Tax Aggressiveness (2013, neutral): “Lennox et al. (2012) argue that it is important to impose exclusion restrictions in implementing the Heckman two-stage regression (i.e., the treatment effect model), even though the inverse Mills ratio can be identified by its non-linear arguments.”