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Three Threats to Validity of Choice†based and Matched†Sample Studies in Accounting Research

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  • Donald P. Cram
  • Vijay Karan
  • Iris Stuart

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  • Donald P. Cram & Vijay Karan & Iris Stuart, 2009. "Three Threats to Validity of Choice†based and Matched†Sample Studies in Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 26(2), pages 477-516, June.
    • Handle: RePEc:wly:coacre:v:26:y:2009:i:2:p:477-516
    DOI: 10.1506/car.26.2.7
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    1. Rokhania & Rondhi, Mohammad & Kuntadi, Ebban Bagus & Suwandari, Anik & Yanuarti, Rizky & Khasan, Ahmad Fatikhul & Mori, Yasuhiro & Kondoca, Takumi, 2023. "Impact of Contract Farming on the Technical Efficiency of Broiler Farmers in Indonesia," Economia agro-alimentare / Food Economy, Italian Society of Agri-food Economics/Società Italiana di Economia Agro-Alimentare (SIEA), vol. 25(1), April.
    2. Christensen, Brant & Schmardebeck, Roy & Seidel, Timothy, 2022. "Do auditors’ incentives affect materiality assessments of prior-period misstatements?," Accounting, Organizations and Society, Elsevier, vol. 101(C).
    3. Clampit, Jack & Gaffney, Nolan & Fabian, Frances & Stafford, Thomas, 2023. "Institutional misalignment and escape-based FDI: A prospect theory lens," International Business Review, Elsevier, vol. 32(3).
    4. Marie Herly & Jan Bartholdy & Frank Thinggaard, 2020. "A re‐examination of accruals quality following restatements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 882-909, July.
    5. Chalmers, Keryn & Hay, David & Khlif, Hichem, 2019. "Internal control in accounting research: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 80-103.
    6. Fábio Moraes da Costa & Carol Liu & Gina Cavalier Rosa & Samuel L. Tiras, 2020. "The Commitment to Income‐Decreasing Accounting Choices As a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2501-2522, December.
    7. Shai Levi & Benjamin Segal & Dan Segal, 2021. "Does fiduciary duty to creditors reduce debt covenant violation avoidance behavior?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 929-953, May.
    8. Isaac Marcelin & Daniel Brink & David Oluwatosin Fadiran & Hammed Adedeji Amusa, 2019. "Subsidized labour and firms: Investment, profitability, and leverage," WIDER Working Paper Series wp-2019-50, World Institute for Development Economic Research (UNU-WIDER).
    9. Huili Chen & Ying Chen & Bin Lin & Yanchao Wang, 2019. "Can short selling improve internal control? An empirical study based on the difference‐in‐differences model," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1233-1259, March.
    10. Yuan Chang & Pang-Tien Lieu, 2016. "Independent Director, Executives Compensation and Corporate Performance-Correcting Self-Selection Bias by Matching Methods," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(8), pages 156-156, August.
    11. Rajiv Banker & Yi Liang & Narayan Ramasubbu, 2021. "Technical Debt and Firm Performance," Management Science, INFORMS, vol. 67(5), pages 3174-3194, May.
    12. Chan, Konan & Chen, Vincent Y.S. & Huang, Yu-Fang & Liang, Jia-Wen, 2023. "Outside directors' equity incentives and strategic alliance decisions," Journal of Corporate Finance, Elsevier, vol. 79(C).
    13. Huang, Xiaobei & Li, Xi & Tse, Senyo & Tucker, Jennifer Wu, 2018. "The effects of a mixed approach toward management earnings forecasts: evidence from China," LSE Research Online Documents on Economics 87113, London School of Economics and Political Science, LSE Library.
    14. Mohammad Rondhi & Ebban Bagus Kuntadi & Anik Suwandari & Rizky Yanuarti & Ahmad Fatikhul Khasan & Yasuhiro Mori & Takumi Kondo, 2023. "Impact of Contract Farming on the Technical Efficiency of Broiler Farmers in Indonesia," Economia agro-alimentare, FrancoAngeli Editore, vol. 25(1), pages 35-55.
    15. Yang, Jingwen & Hemmings, Danial & Jaafar, Aziz & Jackson, Richard H.G., 2022. "The real earnings management gap between private and public firms: Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    16. Huai Zhang & Jin Zhang, 2023. "Political corruption and accounting choices," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 443-481, March.

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