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Incorrect Inferences When Using Generated Regressors in Accounting Research
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2008Bootstrap-Based Improvements for Inference with Clustered Errors4,311 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 1996The pricing of discretionary accruals1,662 cited
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  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2012Common Errors: How to (and Not to) Control for Unobserved Heterogeneity1,156 cited
  • 2009An Examination of Corporate Tax Shelter Participants

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1,114 cited
  • 2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited
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    • 2022Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China21 cited
    • 2022Does short-selling potential influence merger and acquisition payment choice?19 cited