Selection Bias and Econometric Remedies in Accounting and Finance Research

By Jennifer Wu Tucker. 2011

429 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/bc9d062bee85b26c24836922a7dd355f77146130

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Citations in the corpus

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions (2015, unknown): “10 We also perform the Heckman test to check the robustness of our findings, as suggested by Tucker (2010).”
Do Industry-Specialist Auditors Influence Stock Price Crash Risk? (2015, unknown): “In addition, we follow some prior studies (e.g., Li and Ramesh 2009; Tucker 2010) to use a full information maximum likelihood (FIML) method to simultaneously estimate the first- and second-stage equations.”
Recognition versus Disclosure of Fair Values (2015, background): “16 Note that IMR_Ext is calculated as the marginal binormal probability density function divided by the respective binormal cumulative distribution function; as such, it is not strictly a traditional inverse Mills ratio (Tucker 2010, p. 47).”
Internal Control Weaknesses and Financial Reporting Fraud (2017, methodology): “We also use propensity score matching to test H1 (Armstrong et al. 2010, Tucker 2010).”
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, background): “Our observation that ETR responds relatively quickly following a tax-related comment letter is consistent with Kim, McGuire, Savoy, and Wilson (2015), who provide evidence that firms adjust quickly to deviations from their target ETR, and Hoopes et al.”
The contents of assurance statements for sustainability reports and information asymmetry (2017, methodology): “In line with the recommendation by Wu Tucker (2010) for such a setting, we apply PSM to select control companies.4 378 S. Fuhrmann et al. Using the logit regression model (1), we estimate the probability that a company adds an assurance statement to its GRI report (GRI Assurance).”
Executive Gender Pay Gaps: The Roles of Female Risk Aversion and Board Representation (2017, unknown): “Tucker (2010) extensively discusses the suitability of the method when dealing with the effect from observable variables on the outcome of interest.”
Foreign experience and CEO compensation (2018, background): “11 It is worth noting that while OLS regressions provides an average estimate of pay premium for the whole sample (ATE), matched treatment premiums (ATT) are restricted and can only be generalized to the common support (Peel and Makepeace, 2012; Tucker, 2010).”
Assessing the Effectiveness of Energy Efficiency Measures in the Residential Sector Gas Consumption Through Dynamic Treatment Effects: Evidence from England and Wales (2022, background): “C. Pe ˜ nasco and L.D. Anad ´ on use of propensity score matching can help us mitigate selection biases issues related to observable variables in the sample (Tucker, 2011).”
The Role of Managerial Ability in Corporate Tax Avoidance (2017, methodology): “CEO_CHAIR, and CEO_AGE values between treatment and control the first-stage regression (Tucker 2010), we also estimate Equation (4a) using the full sample of Execucomp firms with available data (N = 3,928).”
Involuntary retirement, bridge employment, and satisfaction with life: A longitudinal investigation (2014, methodology): “converted to the inverse Mills ratio (IMR) (Vella, 1998; Tucker, 2011).”