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Journal of Financial Economics Vol. 144 No. 2 2022

How much should we trust staggered difference-in-differences estimates?

Andrew C. Baker1; David F. Larcker1; Charles C. Y. Wang2

1 Stanford University · 2 Harvard Business School, Boston, MA, United States

open access

Abstract

We explain when and how staggered difference-in-differences regression estimators, commonly applied to assess the impact of policy changes, are biased. These biases are likely to be relevant for a large portion of research settings in finance, accounting, and law that rely on staggered treatment timing, and can result in Type-I and Type-II errors. We summarize three alternative estimators developed in the econometrics and applied literature for addressing these biases, including their differences and tradeoffs. We apply these estimators to re-examine prior published results and show, in many cases, the alternative causal estimates or inferences differ substantially from prior papers.

DOI
10.1016/j.jfineco.2022.01.004
Volume
144
Issue
2
Pages
370-395
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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