SELF-SELECTION BIAS AND THE ECONOMIC CONSEQUENCES OF ACCOUNTING REGULATION - AN APPLICATION OF 2-STAGE SWITCHING REGRESSION TO SFAS NO 2

成果类型：

Article

署名作者：

SHEHATA, M

刊物名称：

ACCOUNTING REVIEW

ISSN/ISSBN：

0001-4826

发表日期：

1991

页码：

768-787

关键词：

limited dependent variables firm expenditures sample selection Debt covenants CHOICE models hypothesis estimator IMPACT tests