{"title":"APPENDIX A. 1:","authors":"","doi":"10.2307/j.ctv143mds3.19","DOIUrl":null,"url":null,"abstract":"A1-1 Manipulation of Consolidated Revenue In my research setting, selection bias would be a problem if firms were able to manipulate the consolidated revenue to fall below the €750M threshold. To address this concern, I implement a manipulation test of consolidated revenue at the €750M cut-off. Figure A1-1 and panel A of table A1 report the results of the manipulation test, and there is no visual or statistical evidence of systematic manipulation of consolidated revenue at the cut-off point.1","PeriodicalId":64912,"journal":{"name":"建设监理","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2020-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"建设监理","FirstCategoryId":"1087","ListUrlMain":"https://doi.org/10.2307/j.ctv143mds3.19","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
A1-1 Manipulation of Consolidated Revenue In my research setting, selection bias would be a problem if firms were able to manipulate the consolidated revenue to fall below the €750M threshold. To address this concern, I implement a manipulation test of consolidated revenue at the €750M cut-off. Figure A1-1 and panel A of table A1 report the results of the manipulation test, and there is no visual or statistical evidence of systematic manipulation of consolidated revenue at the cut-off point.1
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