Regression-based estimators in difference-in-differences with time-varying covariates

This study proposes a regression-based estimation method in difference-in-differences settings in the presence of time-varying covariates – a scenario commonly encountered in applications. We impose only a conditional parallel trends assumption with time-varying covariates and plausible assumptions...

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Main Authors: Lihua Lin, Xiaofeng Li
Format: Article
Language:English
Published: KeAi Communications Co., Ltd. 2025-09-01
Series:Journal of Management Science and Engineering
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Online Access:http://www.sciencedirect.com/science/article/pii/S2096232025000265
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author Lihua Lin
Xiaofeng Li
author_facet Lihua Lin
Xiaofeng Li
author_sort Lihua Lin
collection DOAJ
description This study proposes a regression-based estimation method in difference-in-differences settings in the presence of time-varying covariates – a scenario commonly encountered in applications. We impose only a conditional parallel trends assumption with time-varying covariates and plausible assumptions on the conditional expectation functions. We show that a family of causal effect parameters is exactly the coefficient estimators from our proposed regressions even in the presence of staggered treatment timing and treatment effect heterogeneity across cohorts, time periods, and covariates. These parameters can be further aggregated to the dynamic treatment effects and the overall effect of being treated. We establish the corresponding asymptotic properties. Simulation studies suggest that our proposed regression-based estimators successfully outperform in estimating the causal parameters. Finally, we apply this method to evaluate the effect of intrastate bank deregulation on income inequality in the United States in the setting of Beck et al. (2010). We find substantially different results based on our proposed method.
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institution Kabale University
issn 2096-2320
language English
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publisher KeAi Communications Co., Ltd.
record_format Article
series Journal of Management Science and Engineering
spelling doaj-art-a935cc77ea9542d9875a55204e6bdeea2025-08-20T03:51:53ZengKeAi Communications Co., Ltd.Journal of Management Science and Engineering2096-23202025-09-0110336641310.1016/j.jmse.2025.05.004Regression-based estimators in difference-in-differences with time-varying covariatesLihua Lin0Xiaofeng Li1School of Economics, Jiangxi University of Finance and Economics, Nanchang, 330013, ChinaPaula and Gregory Chow Institute for Studies in Economics, Xiamen University, Xiamen, 361005, China; School of Economics, Xiamen University, Xiamen, 361005, China; Corresponding author. Paula and Gregory Chow Institute for Studies in Economics, Xiamen University, Xiamen, 360015, Fujina, China.This study proposes a regression-based estimation method in difference-in-differences settings in the presence of time-varying covariates – a scenario commonly encountered in applications. We impose only a conditional parallel trends assumption with time-varying covariates and plausible assumptions on the conditional expectation functions. We show that a family of causal effect parameters is exactly the coefficient estimators from our proposed regressions even in the presence of staggered treatment timing and treatment effect heterogeneity across cohorts, time periods, and covariates. These parameters can be further aggregated to the dynamic treatment effects and the overall effect of being treated. We establish the corresponding asymptotic properties. Simulation studies suggest that our proposed regression-based estimators successfully outperform in estimating the causal parameters. Finally, we apply this method to evaluate the effect of intrastate bank deregulation on income inequality in the United States in the setting of Beck et al. (2010). We find substantially different results based on our proposed method.http://www.sciencedirect.com/science/article/pii/S2096232025000265C13C23C33
spellingShingle Lihua Lin
Xiaofeng Li
Regression-based estimators in difference-in-differences with time-varying covariates
Journal of Management Science and Engineering
C13
C23
C33
title Regression-based estimators in difference-in-differences with time-varying covariates
title_full Regression-based estimators in difference-in-differences with time-varying covariates
title_fullStr Regression-based estimators in difference-in-differences with time-varying covariates
title_full_unstemmed Regression-based estimators in difference-in-differences with time-varying covariates
title_short Regression-based estimators in difference-in-differences with time-varying covariates
title_sort regression based estimators in difference in differences with time varying covariates
topic C13
C23
C33
url http://www.sciencedirect.com/science/article/pii/S2096232025000265
work_keys_str_mv AT lihualin regressionbasedestimatorsindifferenceindifferenceswithtimevaryingcovariates
AT xiaofengli regressionbasedestimatorsindifferenceindifferenceswithtimevaryingcovariates