What question did this study set out to answer?

The study aims to analyze self-selection bias in evaluating the economic effects of accounting regulation, focusing on SFAS No. 2.

March 18, 2026

Self-Selection Bias and the Economic Consequences of Accounting Regulation: An Application of Two-Stage Switching Regression to SFAS No. 2.

Key Points

The study aims to analyze self-selection bias in evaluating the economic effects of accounting regulation, focusing on SFAS No. 2.
Applied a two-stage switching regression model
Examined the case of SFAS No. 2
Identified sources of self-selection bias
Demonstrated significant economic consequences of accounting regulation
Uncovered effects of selection bias on regulatory analysis
Highlighted the need for improved methods in regulatory evaluations

Abstract

Abstract Addresses the issue of self-selection bias in the analysis of economic consequences of mandatory accounting changes. Use of the case of Statement of Financial Accounting Standard (SFAS) No. 2 to illustrate the effects of selection bias on studying the economic consequences of accounting regulation; Result of the switching regression analysis; Sources of selection bias.

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Authors

Mohamed Shehata

Beirut Arab University

Journals

The Accounting Review

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Self-Selection Bias and the Economic Consequences of Accounting Regulation: An Application of Two-Stage Switching Regression to SFAS No. 2.

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Abstract

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