A Perspective on the Use of Limited-Dependent and Qualitative Variables Models in Accounting Research.
回顾了定性变量和有限因变量模型的方法论，包括Logit、Probit、Tobit、截断回归、样本选择偏差和自选择模型，并讨论其在会计研究中的应用，适合会计学者了解这些模型的使用。
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.