Journal of Corporate Finance · 2021 · 39 citations · 95 references
BusinessAccountancyBusiness EconomicsCorporate FinanceFinancial AccountingManagerial AccountingEarnings ManagementEarnings ReportingFacilitation PaymentsFinancial ReportingMonetary IncentivesPayment SystemsAccrual Earnings ManagementCross-border Earnings Management
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Sample Selection Bias as a Specification Error
James J. Heckman · Econometrica · 1979 · 28.9K citations