附录甲1:

建设监理 Pub Date : 2020-08-25 DOI:10.2307/j.ctv143mds3.19

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摘要

在我的研究环境中，如果公司能够操纵合并收入低于7.5亿欧元的门槛，那么选择偏差将是一个问题。为了解决这一问题，我在7.5亿欧元的临界值上对合并收入进行了操纵测试。图A1-1和表A1的面板A报告了操纵测试的结果，没有视觉或统计证据表明在截止点有系统地操纵综合收入

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APPENDIX A. 1:

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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建设监理

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