Selection models in accounting research

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 journ...

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Bibliographic Details
Main Authors: Lennox, Clive S., Francis, Jere R., Wang, Zitian
Other Authors: Nanyang Business School
Format: Journal Article
Language:English
Published: 2013
Online Access:https://hdl.handle.net/10356/99830
http://hdl.handle.net/10220/12311