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Keywords: controls
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Journal Articles
The Accounting Review (2022) 97 (3): 395–413.
Published: 01 May 2022
...Robert L. Whited; Quinn T. Swanquist; Jonathan E. Shipman; James R. Moon, Jr. ABSTRACT In the absence of random treatment assignment, the selection of appropriate control variables is essential to designing well-specified empirical tests of causal effects. However, the importance of control...