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Keywords: robust regression
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Journal Articles
Influential Observations and Inference in Accounting Research
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (6): 337–364.
Published: 01 November 2019
... and truncation. While expedient, both depend on researcher-selected cutoffs, applied on a variable-by-variable basis, which, unfortunately, can alter legitimate data points. We compare the efficacy of winsorization, truncation, influence diagnostics (Cook's Distance), and robust regression at identifying...
Includes: Supplementary data