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Estimation sample selection for discretionary accruals models

✍ Scribed by Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, Katherine


Book ID
120823761
Publisher
Elsevier Science
Year
2013
Tongue
English
Weight
660 KB
Volume
56
Category
Article
ISSN
0165-4101

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## SUMMARY We consider the estimation of a sample selection model that exhibits spatial autoregressive errors (SAE). Our methodology is motivated by a two‐step strategy where in the first step we estimate a spatial probit model and in the second step (outcome equation) we include an estimated inver