（圖注：刀客特陳于2019年1月30日攝于云南撫仙湖）     

這兩天在給博士生課程《公司財務(wù)實證研究》備課，昨天CJAR公眾號推送了《利用殘差作為被解釋變量可能會得出錯誤判斷》的一篇推文（整理的很棒），想著內(nèi)生性問題是現(xiàn)在研究的重點，就把我ppt上的一個總結(jié)給大家列一下，列出了8篇在近些年期刊上對會計與財務(wù)研究各類內(nèi)生性及識別問題的討論文獻(xiàn)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：有條件的公眾號可以組織一些感興趣的學(xué)者把這8篇文章都系統(tǒng)整理一遍