会计与财务研究中对内生性问题进行讨论的文献列示

（图注：刀客特陈于2019年1月30日摄于云南抚仙湖）     

这两天在给博士生课程《公司财务实证研究》备课，昨天CJAR公众号推送了《利用残差作为被解释变量可能会得出错误判断》的一篇推文（整理的很棒），想着内生性问题是现在研究的重点，就把我ppt上的一个总结给大家列一下，列出了8篇在近些年期刊上对会计与财务研究各类内生性及识别问题的讨论文献list：

1. Larcker, D. F., and T. O. Rusticus.2007. Endogeneity and Empirical Accounting Research.European Accounting Review 16 (1): 207–215.

2. Larcker, D. F., and T. O. Rusticus.2010. On the use of instrumental variables in accounting research. Journal of Accounting and Economics 49 (3): 186–205.

3. Tucker,J. W. 2010. Selection bias and econometric remedies in accounting and finance research. Journal of Accounting Literature 29:31–57.

4. Lennox,C. S., J. R. Francis, and Z. Wang. 2012. Selection models in accounting research. The Accounting Review 87 (2): 589–616.

5. Gow, I. D., D. F. Larcker,and P. C. Reiss. 2016. Causal inference in accounting research. Journal of Accounting Research 54 (2): 477–523.

6. Shipman,J.E., Swanquist,Q.T., Whited, R.L. 2017. Propensity Score Matching in Accounting Research. The Accounting Review 92 (1): 213-244.

7. Jiang,W. 2017. Have Instrumental Variables Brought Us Closer to Truth?  Review of Corporate Finance Studies, vol. 6 (2), 127-140.

8. Chen,W., Hribar,P., Melessa,S. 2018.  Incorrect Inferences When Using Residuals as Dependent Variables. Journal of Accounting Research, vol 56(3),751-796

PS：有条件的公众号可以组织一些感兴趣的学者把这8篇文章都系统整理一遍