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A Perspective on the Use of Limited-Dependent and Qualitative Variables Models in Accounting Research.

G. S. Maddala

The Accounting Review 1991

Abstract Reviews the methodology of models involving qualitative and limited-dependent variables and their application in accounting research. Logit and probit models and discriminant analysis; Tobit model and the truncated regression model; Models involving sample selection bias; Models involving self-selectivity; Prediction of the effects of mandated accounting changes.

DOI
10.2308/tar-9605070406
Volume
66 (4)
Pages
788-807
Language
en
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