Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)
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It is not clear that results from relatively narrow and focused settings can be generalized to a broad and general CSR reporting mandate.
“For these reasons, it is not clear that we can generalize the results from such relatively narrow and focused settings to a broad and general CSR reporting mandate (see also Glaeser and Guay 2017).”
From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Glaeser and Guay 2017
Cites
Identification of Causal Effects Using Instrumental Variables
Angrist, J. D., Imbens, G. W., & Rubin, D. B. (1996) · Journal of the American Statistical Association · doi:10.1080/01621459.1996.10476902 · Cited by 4,230 · see citing works
Christensen, H. B., Floyd, E., Liu, L. Y., & Maffett, M. (2017) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2017.08.001 · Cited by 547 · see citing works
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Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923 · see citing works
- Authors
- Glaeser, S., & Guay, W. R.
- Affiliations
- University of Pennsylvania (US)
- Corresponding author
- Guay, Wayne R.
- ORCID
- Glaeser, Stephen
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2017-11
- Volume
- 64
- Issue
- 2-3
- Pages
- 305-312
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2751168321
- Cited by
- 133
- References
- 2
- Citations by year
- 2026: 13 · 2025: 12 · 2024: 6 · 2023: 23 · 2022: 13 · 2021: 18 · 2020: 16 · 2019: 12 · 2018: 9 · 2017: 9 · 2016: 1 · 2015: 1
- FWCI
- 40.76
- Type
- journal article
- Language
- en
- Open access
- green
- doi.org
- Locations
- Journal of Accounting and Economics (publishedVersion)
- SSRN Electronic Journal (acceptedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Physical Sciences › Mathematics › Statistics and Probability › Advanced Causal Inference Techniques
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Keywords
- mine safety, SEC filings, mandated disclosure, information dissemination, causal identification, generalizability, quasi-natural experiment, disclosure effects
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