Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)
成果类型：
Article
署名作者：
Whited, Toni M.
署名单位：
University of Michigan System; University of Michigan; National Bureau of Economic Research
刊物名称：
JOURNAL OF ACCOUNTING & ECONOMICS
ISSN/ISSBN：
0165-4101
DOI：
10.1016/j.jacceco.2022.101541
发表日期：
2022
关键词：
摘要：
Armstrong et al. (2022) review the various econometric methods that have been used to draw causal inference in the accounting literature and offer an alternative method for conducting research when causal methods are not applicable. This discussion provides background for the emphasis on causal inference in accounting. It also draws parallels between the authors' proposed quasi-causal method and the structural estimation methods that have been used in finance and that are starting to be used in accounting.(c) 2022 Elsevier B.V. All rights reserved.
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