How Much Should We Trust Staggered Difference-in-Differences Estimates?

Journal of Financial Economics 22(2) 2022 (Joint with David F. Larcker and Charles C.Y. Wang)
Authors
Affiliations

Andrew C. Baker

Berkeley Law School

David F. Larcker

Stanford GSB

Charles C.Y. Wang

Harvard HBS

Published

February 22, 2022

Doi

Abstract

We explain when and how staggered difference-in-differences regression estimators, commonly applied to assess the impact of policy changes, are biased. These biases are likely to be relevant for a large portion of research settings in finance, accounting, and law that rely on staggered treatment timing, and can result in Type-I and Type-II errors. We summarize three alternative estimators developed in the econometrics and applied literature for addressing these biases, including their differences and tradeoffs. We apply these estimators to re-examine prior published results and show, in many cases, the alternative causal estimates or inferences differ substantially from prior papers.

Important figure

The top panel of Fig. 3 illustrates the diagnostic test for Simulations 4, 5, and 6. Because the diagnostic test only applies to balanced panels, in constructing this figure our simulation is modified to artificially induce a balanced panel of firm-year observations from Compustat before drawing fixed effects and residuals from the empirical distribution.

Figure 3
@article{baker2022much,
  title={How much should we trust staggered difference-in-differences estimates?},
  author={Baker, Andrew C and Larcker, David F and Wang, Charles CY},
  journal={Journal of Financial Economics},
  volume={144},
  number={2},
  pages={370--395},
  year={2022},
  publisher={Elsevier}
}