Um Tutorial Sobre o Uso de Diferenças em Diferenças em Administração, Finanças e Contabilidade



Artigo principal Conteúdo

Rafael Felipe Schiozer
Frederico Abou Mourad
Theo Cotrim Martins

Resumo

Contexto: Os métodos que usam experimentos naturais ou quase-experimentos têm se tornado populares na pesquisa em administração. O estimador de diferenças em diferenças (DiD) é possivelmente o mais usado desses métodos. Objetivo: o propósito deste artigo é fornecer um tutorial que sirva como guia prático para pesquisadores que estejam considerando usar experimentos naturais para fazer inferência causal. Métodos: nós discutimos as vantagens, preocupações e testes de validação do DiD. Também fazemos uma aplicação da técnica, na qual discutimos o efeito das garantias governamentais sobre o nível de risco dos bancos, usando a crise financeira de 2008 como experimento natural. Nossa base de dados e o arquivo com os comandos do Stata e do R são fornecidos como apêndices on-line. Conclusão: DiD pode ser usado para contornar problemas de endogeneidade quando o tratamento é aleatório.



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Schiozer, R. F., Mourad, F. A., & Martins, T. C. (2020). Um Tutorial Sobre o Uso de Diferenças em Diferenças em Administração, Finanças e Contabilidade. Revista De Administração Contemporânea, 25(1), e200067. https://doi.org/10.1590/1982-7849rac2021200067
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