While there is a substantial literature in labor economics and microeconometrics directed
toward endogenous causal effects causal effects have received relatively limited attention in
accounting. This volume builds on econometric foundations including linear discrete choice
and nonparametric regression models to address challenging accounting issues characterized by
microeconomic fundamentals and equilibrium reporting choices. Both classical and Bayesian
strategies for identifying and estimating accounting treatment effects are discussed
extensively. This distinctive resource for researchers and students explores interactions among
theory data and model specification considerations and complements contemporary econometrics
and statistics as well as accounting.
